Ezekiel 26:12 - Matthew Poole's English Annotations on the Holy Bible

They; Chaldean soldiers. Make a spoil; hinder thy trade during the war, and plunder thee in the end of the war. Make a prey of thy merchandise; intercepting much, as it is coming to thee whilst besieged, and taking what they find, when they conquer. Break down thy walls: see Ezekiel 26:4,9; there he speaks of the walls of the city, here of the walls of private houses, as appears by that which follows. Pleasant houses, that the Tyrians dwelt in with delight, or diverted themselves in as houses of pleasure; summerhouses. Lay thy stones, & c. in the midst of the water: it had been a quicker and easier way to have burnt all, but it is like the greedy soldier might dream of treasure hid in walls or under the timber, and therefore they take the pains to pull all down, and throw it into the sea; the very dust too. Thus God fulfils his word, and scraped Tyrus.