Sennacherib’s psychological warfare against Jerusalem went beyond public speeches, expanding into a calculated campaign designed to cause terror and shatter the faith of the people. As part of this strategy, he sent deeply threatening letters. These are the very same documents described in the books of Kings and Isaiah, which King Hezekiah took directly from the messengers, brought to the House of God, and spread out in prayer [רש״י].
While the earlier historical accounts do not explicitly detail the exact contents of these messages, Ezra completes the picture here, explaining that the letters were filled with severe blasphemies directed at God [מלבי״ם]. The primary goal of these writings was to publicly disgrace and insult the God of Israel [ביאור שטיינזלץ]. The enemy attempted to achieve this by comparing Him directly to the gods of the surrounding nations, claiming that He was just as powerless to save His people as the idols of the conquered lands.