Isaiah 8:8

He shall reach even to the neck - He compares Jerusalem, says Kimchi, to the head of the human body. As when the waters come up to a man's neck, he is very near drowning, (for a little increase of them would go over his head), so the king of Assyria coming up to Jerusalem was like a flood reaching to the neck - the whole country was overflowed, and the capital was in imminent danger. Accordingly the Chaldee renders reaching to the neck by reaching to Jerusalem.