hi'-est (`elyon; hupsistos): The translation of `elyon, used frequently of God and commonly translated "Most High" (Ps 18:13, "The Highest gave his voice," the Revised Version (British and American) "Most High"; Ps 87:5, "the highest himself," the Revised Version (British and American) "Most High"; Eze 41:7, "the lowest (chamber) to the highest"); of tsammereth, the foliage of a tree (as if the wool or hair of trees), "the highest branch" (Eze 17:3,12, the Revised Version (British and American) "top," "lofty top"); of ro'sh, "head," "top" (Pr 8:26, "the highest part of the dust of the world," the King James Version margin "the chief part," the Revised Version (British and American) "the beginning of," margin "sum"); gappe marom, "on the ridges of the heights" (Pr 9:3, "the highest places of the city"); ghabhoah me`al gabhoah, literally, "one high (powerful) who is above the high (oppressor)," is translated "he that is higher than the highest" (Ec 5:8), the Revised Version (British and American) "one higher than the high (regardeth)." In the New Testament, hupsistos (like `elyon) is used of God (Lu 1:32, "the Son of the Highest," Lu 1:35, "the power of the Highest," Lu 1:76, "the prophet of the Highest"; Lu 6:35, "the children of the Highest," in these places the Revised Version (British and American) has "Most High"); we have also "Hosanna in the highest" (Mt 21:9; Mr 11:10; see HOSANNA), "Glory to God in the highest" (Lu 2:14), "Glory in the highest" (Lu 19:38); protoklisia, "the first reclining-place" (at table), the chief place at meals, the middle place in each couch of the triclinium (Robinson), is rendered (Lu 14:8), "the highest room," the Revised Version (British and American) "chief seat"; "room" was introduced by Tyndale; Wycliff had "the first place"; protokathedria (protos, "first," kathedra, "seat"), "the first or chief seat," is rendered (Lu 20:46) "the highest seats," the Revised Version (British and American) "chief seats" Wycliff "the first chairs."
⇒See the definition of high in the KJV Dictionary
"The Highest" as a term for God appears (2 Esdras 4:11,34, the Revised Version (British and American) "Most High"; The Wisdom of Solomon 6:3, hupsistos; Ecclesiasticus 28:7, the Revised Version (British and American) "Most High").
W. L. Walker