And they spake against the God of Jerusalem, as against the gods of the people of the earth, which were the work of the hands of man.
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 many brought gifts unto the Lord to Jerusalem,.... Even out of neighbouring nations, things which they devoted to the service of God in the temple, being convinced that this wonderful deliverance was wrought by the Lord God of Israel, and by him only: and presents to Hezekiah king of Judah; being desirous of living in friendship with him, who appeared to be the favourite...
And they spake against the God of Jerusalem, as against the gods of the people of the earth, [which were] the work of the hands of man. (m) Which were invented, made and authorized by man.