24 You have sent your servants with evil words against the Lord, and have said, With all my war-carriages I have come up to the top of the mountains, to the inmost parts of Lebanon; and its tall cedars will be cut down, and the best trees of its woods: I will come up into his highest places, into his thick woods.
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.