12 And Rabshakeh saith, 'Unto thy lord, and unto thee, hath my lord sent me to speak these words? is it not for the men—those sitting on the wall to eat their own dung and to drink their own water with you?'

Matthew Henry's Commentary on Isaiah 36:12

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