24 By your servants, have you defied the Lord, and have said, “With the multitude of my chariots I have come up to the height of the mountains, to the innermost parts of Lebanon. I will cut down its tall cedars and its choice fir trees. I will enter into its farthest height, the forest of its fruitful field.

Matthew Henry's Commentary on Isaiah 37:24

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