Thus saith Sennacherib king of Assyria, Whereon do ye trust, that ye abide in the siege 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
Doth not Hezekiah persuade you to give over yourselves to die by famine, and by thirst,.... Suggesting that would be their case if they did not surrender: saying, the Lord our God shall deliver us out of the hand of the king of Assyria? See Gill on Isa 36:15.
Thus saith Sennacherib - See all these circumstances largely explained 2 Kings 18:17-36 (note).