Ezekiel 28:2
Son of man, say unto the prince of Tyrus, Thus saith the Lord GOD; Because thine heart is lifted up, and thou hast said, I am a God, I sit in the seat of God, in the midst of the seas; yet thou art a man, and not God, though thou set thine heart as the heart of God:
The word is spoken to the prince of Tyre as a human ruler and not God, whose heart is lifted up to say he is a God and to sit in the seat of God in the midst of the seas in a place of power among the gods, though he sets his heart as the heart of God. His heart was lifted up by wealth and power and by wisdom and riches, until riches and wisdom inflated him to regard himself as divine. That self-exalting claim to divine status and to divine wisdom and authority is false, and his arrogant claim is followed by God's judgment.
Beyond the prince, the portrayal reaches to and refers primarily to Lucifer and the fallen angels who sought to be above Christ, with Satan represented as Tyre's actual king because he fully controlled that government and acted through it. Lucifer set his heart to be as the heart of God, and little by little indulged desire for self-exaltation because of his beauty and brightness until his wisdom was corrupted. Instead of seeking to make God supreme in the affections and allegiance of heavenly beings, he endeavored to win their service and homage to himself, coveting the honor the infinite Father had bestowed upon His Son and aspiring to power that was the prerogative of Christ alone to wield.
Lucifer and the strange spirits expelled from heaven for rebellion now exercise that same subtle power that plotted rebellion among holy beings through people who resist God, working to deceive people, to hinder God's work and advancement, and to fulfill purposes of evil. That working can appear disguised as a beautiful angel from heaven, as Satan did to Christ. The verse thus describes a general movement of lifted-up human hearts claiming the place and prerogatives of God that will be witnessed in the last days, producing many false gods and false claims of Christ here and there. That movement involves the coming conflict of the man of sin, so that history repeats this pattern of prideful opposition to God.
As warning and protection, the verse calls one who has not heeded warnings given to leave spiritualistic problems and to cut loose from influences long followed in carrying things according to his own mind. It exposes the same spirit working minds to exalt human wisdom, to pick flaws, to bring in nonessential jots and tittles and differences of opinion that are not a testing question, and to magnify disagreement. Lucifer watches every movement for a place, disguised, to divert minds from the special light and the work of saving perishing souls, to bring confusion into the ranks, to confuse believers and unbelievers, to hinder advancement, and to give rejoicing in the camp of the enemy. Faithful study of the chapter leads those seeking truth to walk in all the light God has given His people so they are not deceived by the deceptions of the last days, and silence on such unimportant questions is wisdom and eloquence.