11 And Eliakim and Shebna and Joah said to Rab-shakeh, Speak, we pray thee, to thy servants in Syriac, for we understand it; and speak not to us in the Jewish [language] in the ears of the people that are upon the wall. 12 And Rab-shakeh said, Is it to thy master and to thee that my master sent me to speak these words? Is it not to the men that sit on the wall, that they may eat their own dung, and drink their own urine with you? 13 And Rab-shakeh stood and cried with a loud voice in the Jewish [language], and said, Hear 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.