A dramatic turning point unfolds in the historical and spiritual landscape, exposing the tragic illusion of an empire. While the king of Assyria is confident that he is conquering the world through his own might and wisdom, he is actually serving as a mere temporary tool in the hands of God. Once his assigned mission concludes, he is destined to face severe punishment for his overwhelming pride.
The primary approach among commentators is that God's current work refers to the punishment and vengeance decreed upon Israel and Judah. In this divine plan, the Assyrian king and his army act strictly as instruments to destroy cities and gather spoils. The climax of this divine wrath will occur when Sennacherib's army reaches Mount Zion and Jerusalem. Faced with overwhelming fear and awe, the people of Zion will be driven to surrender and repent. At that precise moment, God will complete His work and establish a firm boundary to the suffering of the nations [רש״י, מלבי״ם].
Following the completion of this decree, the next phase begins with the punishment of Assyria. According to some views, this downfall will take place specifically in Jerusalem, where the Assyrian camp is destined to die [רד״ק]. The king will be held accountable for the actions, thoughts, and consequences that blossomed from his deep-seated pride. Although God commanded him solely to capture spoils, the Assyrian king went far beyond his mandate. He destroyed vast nations and falsely boasted to humanity that his triumphs were the direct result of his own personal strength and intellect [רש״י, רד״ק, מלבי״ם, אבן עזרא].
Furthermore, the king will face judgment for his sheer arrogance and the way he viewed himself as the absolute ruler of the world [רש״י, מצודת דוד, שטיינזלץ]. He stubbornly refused to acknowledge that he was nothing more than a rod wielded by God, choosing instead to attribute all power to himself [מלבי״ם]. This deep internal arrogance did not remain hidden but was clearly reflected outwardly in his haughty, condescending gaze [רד״ק].