12 But the Rabshekah replied, "Do you think my master has sent me to give this message to your master and you but not also to the people clustered here? It's their fate that's at stake. They're the ones who are going to end up eating their own excrement and drinking their own urine."

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.