Who are they among all the gods of these lands, that have delivered their land out of my hand, that the LORD should deliver Jerusalem out of my hand? Who (are they) ... ? (Compare Isaiah 10:11; 2 Chronicles 32:19.) Here he virtually contradicts his own assertion (Isaiah 36:10), that he had 'come up against the land with the Lord.' Liars need good memories. He classes Yahweh with the idols of the other lands; nay, thinks Him inferior in proportion as Judah, under His tutelage, was less than the lands under the tutelage of the idols.
Related Commentaries of Isaiah 36:20
Isaiah 36:20
20 Who are they among all the gods of these lands, that have delivered their land out of my hand, that the LORD should deliver Jerusalem out of my hand?