It is not he - rather, “(Jehovah) is not HE,” that is, the true and only God (Jer 14:22; Deu 32:39; Isa 43:10, Isa 43:13). By their idolatry they virtually denied Him. Or, referring to what follows, and to Jer 5:9, “(Jehovah) is not,” namely, about to be the punisher of our sins (Jer 14:13; Isa 28:15).