ESV Reformation Study Bible – 2 Kgs 18:17
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2 Kgs 18:17

18:17 the king of Assyria sent. Some scholars believe that this refers to a second campaign of Sennacherib against Hezekiah about twelve to thirteen years after the first. While this view is possible, there is no solid evidence to support it and, in any event, it is unnecessary. Sennacherib’s annals consistently report that Sennacherib not only demanded tribute from kings who “did not bow in submission to my yoke,” but also insisted on deposing such rebellious kings and replacing them with monarchs of his own choosing. Hezekiah only sends tribute; he does not abdicate (vv. 14–16).

Lachish. This Judean fortress was located twenty-eight miles southwest of Jerusalem (cf. Mic. 1:13).