14 And Hezekiah taketh the letters out of the hand of the messengers, and readeth them, and Hezekiah goeth up to the house of Jehovah, and Hezekiah spreadeth it before Jehovah. 15 And Hezekiah prayeth unto Jehovah, saying, 16 'Jehovah of Hosts, God of Israel, inhabiting the cherubs, Thou 'art' God Himself—Thyself alone—to all kingdoms of the earth, Thou hast made the heavens and the earth. 17 Incline, O Jehovah, Thine ear, and hear; open, O Jehovah, Thine eyes and see; and hear Thou all the words of Sennacherib that he hath sent to reproach the living God. 18 'Truly, O Jehovah, kings of Asshur have laid waste all the lands and their land, 19 so as to put their gods into fire—for they 'are' no gods, but work of the hands of man, wood and stone—and they destroy them.
Matthew Henry's Commentary on Isaiah 37:14-19
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Isaiah 37 is the same as 2 Kings 19. Thus, please see the commentary on 2 Kings 19.