“Thus says Sennacherib king of Assyria, ‘On what are you trusting, that you endure the siege in Jerusalem?
This story of the rage and blasphemy of Sennacherib, Hezekiah's prayer, and the deliverance of Jerusalem by the destruction of the Assyrian army, we had more at large in the book of Kings, 2 Kings 18 and 19. It is contracted here, yet large enough to show these three things: - I. The impiety and malice of the church's enemies.
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).