Later, as Sennacherib king of Assyria and all his forces besieged Lachish, he sent his servants to Jerusalem with a message for King Hezekiah of Judah and all the people of Judah who were in Jerusalem:
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
Thus saith Sennacherib king of Assyria, whereon do ye trust,.... On what power in heaven or on earth? that ye abide in the siege in Jerusalem? hold out against the siege of it, and do not deliver it up.
(See on 2Ki. 18:17-35; also 2Ki. 19:8-34).