31 Do not listen to Hezekiah; for thus says the king of Assyria: "Make your peace with me and come out to me; then every one of you will eat from your own vine and your own fig tree, and drink water from your own cistern, 32 until I come and take you away to a land like your own land, a land of grain and wine, a land of bread and vineyards, a land of olive oil and honey, that you may live and not die. Do not listen to Hezekiah when he misleads you by saying, The Lord will deliver us. 33 Has any of the gods of the nations ever delivered its land out of the hand of the king of Assyria? 34 Where are the gods of Hamath and Arpad? Where are the gods of Sepharvaim, Hena, and Ivvah? Have they delivered Samaria out of my hand? 35 Who among all the gods of the countries have delivered their countries out of my hand, that the Lord should deliver Jerusalem out of my hand?' "

Matthew Henry's Commentary on 2 Kings 18:31-35

Commentary on 2 Kings 18:17-37

(Read 2 Kings 18:17-37)

Rabshakeh tries to convince the Jews, that it was to no purpose for them to stand it out. What confidence is this wherein thou trustest? It were well if sinners would submit to the force of this argument, in seeking peace with God. It is, therefore, our wisdom to yield to him, because it is in vain to contend with him: what confidence is that which those trust in who stand out against him? A great deal of art there is in this speech of Rabshakeh; but a great deal of pride, malice, falsehood, and blasphemy. Hezekiah's nobles held their peace. There is a time to keep silence, as well as a time to speak; and there are those to whom to offer any thing religious or rational, is to cast pearls before swine. Their silence made Rabshakeh yet more proud and secure. It is often best to leave such persons to rail and blaspheme; a decided expression of abhorrence is the best testimony against them. The matter must be left to the Lord, who has all hearts in his hands, committing ourselves unto him in humble submission, believing hope, and fervent prayer.