Isaiah 37:8 - Coke's Commentary on the Holy Bible

Found the king of Assyria warring against Libnah— Libah was not far from Lachish, both being situated on the mountains of Judah. It is probable, that Sennacherib, finding himself unable to take the latter, had removed to Libnah, which he considered as a place not so well fortified; and so situated, that, by keeping a strong guard in the passes of the mountains, he should be able to carry on the siege, notwithstanding the approach of Tirhakah; who, most probably, was the same with the Sabaco of Herodotus. See Univ. Hist. vol. 4: p. 321. It is very difficult to determine the places mentioned in the subsequent verses. It is most likely that the king of Assyria thought by this message to have terrified Hezekiah and the people into compliance, which was now the more necessary for him, as the invasion of Tirhakah rendered it less proper for him to attempt so long and difficult a siege as that of Jerusalem was likely to prove.