The Philistines had also raided the cities of the foothills and the Negev of Judah, capturing and occupying Beth-shemesh, Aijalon, and Gederoth, as well as Soco, Timnah, and Gimzo with their villages.
Here is, I. The great distress which the kingdom of Ahaz was reduced to for his sin. In general, 1. The Lord brought Judah low, Ch2 28:19. They had lately been very high in wealth and power; but God found means to bring them down, and make them as despicable as they had been formidable.
Commenting on 2 Chronicles 28:16-27
And Tilgathpilneser king of Assyria came unto him,.... Not to Jerusalem, but to Damascus, where he made a diversion in his favour, and took that city, and where Ahaz met him, Kg2 16:9. and distressed him, but strengthened him not; exhausted his treasures, and laid a tribute upon him, but did not help him against the Edomites and Philistines, or recover for him the cities...
Gederoth--on the Philistine frontier (Jos 15:41). Shocho--or Socoh (Jos 15:35), now Shuweikeh, a town in the Valley of Judah (see on Sa1 17:1). Gimzo--now Jimza, a little east of Ludd (Lydda) [ROBINSON]. All these disasters, by which the "Lord brought Judah low," were because of Ahaz, king of Israel (Judah), see Ch2 21:2; Ch2 24:16; Ch2 28:27, who made Judah naked, and transgressed sore against the Lord.