Isaiah 36:12

“But Rabshakeh said, hath my master sent me to thy master, and to thee, to speak these words? &c.] That is, to them only, that he should use a language only understood by them: hath he not sent me to the men that sit upon the wall; and therefore it is proper to speak in a language which they understand, and to let them know that if they will not surrender up the city, but will attempt to hold out a siege, they must expect that they may eat their own dung, and drink their own piss with you? suggesting that they must expect a close siege, which would not be broke up until the city was taken; the consequence of which would be such a famine, that they would be reduced to such extremities. The…”

“Is it to thy master and thee that I am sent? Nay, it is to the men on the wall, to let them know (so far am I from wishing them not to hear, as you would wish), that unless they surrender, they shall be reduced to the direst extremities of famine in the siege (Ch2 32:11, explains the word here), namely, to eat their own excrements: or, connecting, "that they may eat," &c., with "sit upon the wall"; who, as they hold the wall, are knowingly exposing themselves to the direst extremities [MAURER]. Isaiah, as a faithful historian, records the filthy and blasphemous language of the Assyrians to mark aright the true character of the attack on Jerusalem.”

“Hath my master sent me to thy master and to thee? - To Hezekiah, and to you alone. A part of my purpose is to address the people, to induce them to leave Hezekiah, and to offer no resistance to the Assyrian. To the men that sit on the wall ... - The meaning of this is, that the inhabitants of the city, if they do not surrender, will be subjected to the severest evils of famine. If they did not surrender, it was the purpose of the Assyrian to lay siege to the city, and to reduce it. But it was often the work of years to reduce and take a city. Nebuchadnezzar spent thirteen years before Tyre, and the Greeks employed ten in reducing ancient Troy. The sense here is, therefore, that unless the…”

“that they may: Isa 9:20; Lev 26:29; Deu 28:53-57; Kg2 6:25-29, Kg2 18:27; Jer 19:9; Lam 4:9, Lam 4:10; Eze 4:16 Isaiah 36:13”

“The harsh reply is given in Isa 36:12. "Then Rabshakeh said (K. to them), Has my lord sent me to (K. העל) the men who sit upon the wall, to eat their dung, and to drink their urine together with you?" - namely, because their rulers were exposing them to a siege which would involve the most dreadful state of famine. Isaiah 36:13”