This is the word that the LORD has spoken concerning him: “She despises you, she scorns you— the virgin daughter of Zion; she wags her head behind you— the daughter of Jerusalem.
We have here the gracious copious answer which God gave to Hezekiah's prayer. The message which he sent him by the same hand (Kg2 19:6, Kg2 19:7), one would think, was an answer sufficient to his prayer; but, that he might have strong consolation, he was encouraged by two immutable things, in which it was impossible for God to lie, Heb 6:18.
Commenting on 2 Kings 19:20-34
HEZEKIAH'S PRAYER. (2Ki. 19:14-34) Hezekiah received the letter . . . and went up into the house of the Lord--Hezekiah, after reading it, hastened into the temple, spread it in the childlike confidence of faith before the Lord, as containing taunts deeply affecting the divine honor, and implored deliverance from this proud defier of God and man.
Commenting on 2 Kings 19:14-34
This [is] the word that the LORD hath spoken concerning him; The virgin the daughter of Zion hath despised thee, [and] laughed thee to scorn; the daughter of Jerusalem hath shaken her head at thee. (n) Because as yet Jerusalem had not been taken by the enemy therefore he calls her virgin.