11 Then said Eliakim and Shebna and Joah unto Rabshakeh, Speak, I pray thee, unto thy servants in the Syrian language; for we understand it: and speak not to us in the Jews' language, in the ears of the people that are on the wall. 12 But Rabshakeh said, Hath my master sent me to thy master, and to thee, to speak these words? [hath he] not [sent me] to the men that sit upon the wall, to eat their own dung, and to drink their own water with you? 13 Then Rabshakeh stood, and cried with a loud voice in the Jews' language, and said, Hear ye the words of the great king, the king of Assyria.

Matthew Henry's Commentary on Isaiah 36:11-13

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Isaiah 36 is very similar to 2 Kings 18:17-37. Thus, please see the commentary on 2 Kings 18.