66:22 I will make. God will both “create” (Isaiah 65:17) and “make” the new heavens and the new earth, just as He long ago both “created and made” the first heavens and earth (Genesis 2:3). This present earth and its atmospheric heaven must be purged by fire of all the age-long marks of sin and death (II Peter 3:10), and then will be made new (Revelation 21:5) by both the creative (i.e., calling into existence) and formative (i.e., building up into more complex existence) acts of our Creator and Maker.

66:22 remain. Unlike this present heavens and earth, which are “passing away” (Matthew 24:35) under the law of entropic decay, the new heavens and new earth will remain new eternally, for there will be no more decay and death in that world.

66:24 look upon the carcasses. The Lord Jesus used this terminology in describing the awful nature of eternal hell, the lake of fire (e.g., Mark 9:42-48), the ultimate fate of all who die without Christ (Revelation 20:11-15). This verse intimates that redeemed men and women will somehow be able to view the sufferings of the lost in that distant corner of the universe (which certainly cannot be on the new earth) in order to contemplate the magnificence of salvation. This probably will be only a one-time viewing, for soon “the former shall not be remembered, nor come into mind” (Isaiah 65:17).