Verses 18-19
The commander made the fatal mistake, however, of comparing Israel’s God to the gods of the nations, specifically Aram (Syria). Even Samaria had fallen to Assyria 21 years earlier; their gods, including Yahweh, did not deliver them. Of course, Yahweh had handed over the Northern Kingdom to Assyria because of her idolatry, but the commander viewed its demise as a result of Assyrian supremacy.
"The Assyrian accuses Hezekiah of seducing the people (Isaiah 36:18); in fact, it is the Assyrian who has been seduced by his own power." [Note: Oswalt, pp. 640-41.]
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