23 Whom hast thou defied and blasphemed? and against whom hast thou exalted thy voice and lifted up thine eyes on high? [even] against the Holy One of Israel. 24 By thy servants hast thou defied the Lord, and hast said, With the multitude of my chariots am I come up to the height of the mountains, to the innermost parts of Lebanon; and I will cut down the tall cedars thereof, and the choice fir-trees thereof; and I will enter into its farthest height, the forest of its fruitful field; 25 I have digged and drunk water, and with the sole of my feet will I dry up all the rivers of Egypt. 26 Hast thou not heard how I have done it long ago, and formed it of ancient times? now have I brought it to pass, that it should be thine to lay waste fortified cities into ruinous heaps. 27 Therefore their inhabitants were of small power, they were dismayed and confounded; they were as the grass of the field, and as the green herb, as the grass on the housetops, and as a field [of grain] before it is grown up. 28 But I know thy sitting down, and thy going out, and thy coming in, and thy raging against me. 29 Because of thy raging against me, and because thine arrogancy is come up into mine ears, therefore will I put my hook in thy nose, and my bridle in thy lips, and I will turn thee back by the way by which thou camest.

Matthew Henry's Commentary on Isaiah 37:23-29

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Isaiah 37 is the same as 2 Kings 19. Thus, please see the commentary on 2 Kings 19.