17 His tail [b] sways like a cedar; the sinews of his thighs are close-knit.18 His bones are tubes of bronze, his limbs like rods of iron.
19 He ranks first among the works of God, yet his Maker can approach him with his sword.
Verse 17 clearly talks about the beast, as does verse 18. Verse 19 starts with "He", about the beast, and calls it the first among the works of God. And then we find out about his Maker - God - can approach him with his sword. Not you, not me, not anyone else. The beast's Maker - God.
It seems pretty clear to me, quite explicit if you take the words at face value. The beast has a tail that moves like a cedar, and has bones like tubes of bronze with arms like iron. And while the beast is the biggest and baddest God ever made, God can still approach with His sword.
Right, so we agree the writer is not talking about an elephant, anyone can approach an elephant, it doesn’t take an act of God to do that.