Sennacherib, the king of Assyria, stands ready to attack Jerusalem, fueled by the confidence of his recent conquests. Having already captured Samaria, he issues an arrogant warning, using his past victory as absolute proof that Jerusalem will fall just as easily [רש״י, מצודת דוד, אבן עזרא]. He anticipates a desperate hope from the people of Jerusalem, who might believe that God is more powerful than the gods of other nations and will surely rescue them. To crush this hope, the Assyrian king argues that Samaria was also part of Israel, yet its god failed to protect it. Therefore, he claims, Jerusalem will suffer the exact same fate [מלבי״ם].
In his blinding pride, Sennacherib completely dismisses the reality of God. He views the residents of Jerusalem as nothing more than ordinary idol worshippers [ביאור שטיינזלץ]. He boldly promises that just as he shattered the statues of Samaria and carried them off as trophies to Assyria, he will tear down and capture the idols of Jerusalem [מצודת דוד].
When describing these false gods, the Assyrian king uses two distinct terms to compare the idols of Samaria with those of Jerusalem. Some commentators suggest that these two words share the exact same meaning, employed simply to add variety to his speech [רד״ק]. One of these terms even serves a literary purpose, shifting from its earlier usage meaning emptiness to represent a false deity [שד״ל]. However, a deeper contrast can be drawn between the two expressions. One word specifically highlights the physical craftsmanship and labor used to carve a statue, while the other emphasizes the total emptiness and uselessness of the object. Because Sennacherib has already crushed Samaria, he experienced firsthand that its gods were completely powerless, leading him to use the term that means empty and worthless. On the other hand, since he has not yet breached the walls of Jerusalem, he can only judge its gods by their outward physical appearance, referring to them merely as crafted statues [מלבי״ם].