Isaiah 14:3-23 contains a proverbial taunt against the king of Babylon at the time of the return of the Jews from exile (as made clear in verses 3-4). Within this taunt, verses 12-21 contain an address to “Lucifer,” which some take to be a reference to Satan. This Lucifer exalts himself, per verses 13-14:

“For you have said in your heart: ‘I will ascend into heaven, I will exalt my throne above the stars of God; I will also sit on the mount of the congregation on the farthest sides of the north; I will ascend above the heights of the clouds, I will be like the Most High.’”

However, “Lucifer” is clearly a man, based on verses 16-17, and a king, based on verses 18-20. Logically, it would make sense that Lucifer is being used as a form of address for the same king of Babylon that the overall taunt is addressed to.

We know from Daniel 5 that the king of Babylon at the time of Babylon’s fall was Belshazzar. The self-exaltation of Lucifer described in Isaiah 14:13-14 is therefore a reference to Belshazzar arrogantly and presumptuously drinking from God’s own temple vessels in Daniel 5:1-4 and praising false gods in the process. As Daniel told Belshazzar in Daniel 5:23, “You have lifted yourself up against the Lord of heaven.”

We know from Daniel 5:30-31 that Cyrus the Great killed Belshazzar and took over the kingdom that night. That fits perfectly with the destruction of the king of Babylon in Isaiah 14:18-21. Therefore, Isaiah 14:3-23 is one uninterrupted taunt against Belshazzar and has nothing to do with Satan, other than the inherent thematic similarities between Satan and every haughty tyrant whom God defeated throughout the Bible.