Lachish. — Um-Lâkis, in the south-west corner of Judah, close to the Philistine border, and near the high road from Judæa and Philistia to Egypt. The fortress was important to Sennacherib, as it commanded this route. In fact, Sennacherib’s chief aim was Egypt, as appears from 2 Kings 19:24, and Herodotus (ii. 141), and it was necessary for him to secure his rear by first making himself master of the fortresses of Judah, which was in league with Egypt. (See Note on 2 Chronicles 32:9.)
I have offended. — Literally, I have sinned. The term “sin” is constantly used of “revolts” in the Assyrian inscriptions.
That which thou puttest on me. — In the way of tribute. A similar phrase occurs on the monuments.
Three hundred talents of silver, and thirty-talents of gold. — Sennacherib says: “Eight hundred talents of silver, and thirty of gold,” estimating the silver by the light Babylonian talent, which was to the heavy Palestinian talent in the ratio of eight to three. The sum mentioned is about a seventh less than that exacted by Pul from Menahem (2 Kings 15:19).