He also wrote letters mocking the LORD, the God of Israel, and saying against Him: “Just as the gods of the nations did not deliver their people from my hand, so the God of Hezekiah will not deliver His people from my hand.”
Sennacherib's malice cuts two ways at once: he undermines Hezekiah's authority by whispering to the people that their king will starve them, and he blasphemes God Himself, comparing the Maker of heaven and earth to the dead idols of conquered nations. Mark how a man's pride in his own conquests becomes the fuel for his impiety.
AI summary
Commenting on 2 Chronicles 32:9-23
And for this cause Hezekiah the king, and the prophet Isaiah, the son of Amoz, prayed and cried to heaven. To God in heaven; of the prayer of Hezekiah on this account, see Isa 37:15, and the notes there; See Gill on Isa 37:15, Isa 37:16, Isa 37:17, Isa 37:18, Isa 37:19, Isa 37:20 and though we read not of the prayer of Isaiah, no...
Wrote also letters - See Kg2 19:9, Kg2 19:14.