דברי הימים ב, פרק ל״ב, פסוק ג׳

After initially paying a bribe to the King of Assyria to secure peace, King Hezekiah makes a bold decision to throw off the Assyrian yoke and stop paying tribute [מלבי״ם]. Knowing this rebellion will inevitably provoke an attack, he begins preparing for an impending siege. He gathers his officers and leading warriors to develop a strategic plan for the defense of Jerusalem.

The core of their defensive strategy focuses on the area's water supply. They decide to block the natural springs located outside the city walls [מצודת ציון]. The primary approach among commentators is that this tactic was designed to cut off the enemy's access to drinking water. By drying up these vital resources, Hezekiah intends to deprive the Assyrian army of the water they need to sustain a prolonged siege, hoping the severe shortage will ultimately force them to abandon their campaign and retreat.

The plan quickly moves from consultation to action. The officers and warriors fully commit to the effort, working together to physically seal off the springs and secure the city's surroundings [מצודת דוד, ביאור שטיינזלץ].