The Babylonians celebrate their conquest, growing rich and heavy from the spoils of the Land of Israel. However, their joy is built on a complete illusion. Their triumph does not stem from their own military might, but is merely the result of God's anger directed at His people [רד״ק]. In their plundering, they are viewed as robbing God's own inheritance, a concept that highlights the deep, holy bond between God, His people, and His land [מלבי״ם]. This reality is directed at the conquerors on two levels: it addresses Babylon as a unified, cohesive empire, while also speaking directly to the individual soldiers and citizens who took part in the destruction [רד״ק].
The emotional experience of their victory develops in distinct stages. It begins as an internal feeling of happiness within the heart, but quickly overflows into outward expressions of enthusiasm, with the victors jumping and dancing [מלבי״ם]. As they settle into their conquest, the Babylonians multiply and grow physically healthy and large, thriving on the abundant goodness of the land they captured [רש״י, מצודת ציון, רד״ק].
This state of constant indulgence is compared to a fattening heifer. The primary approach among commentators understands this as a heifer engaged in threshing grain. Unlike an animal that plows a field and cannot eat while working, a threshing heifer is free to consume the grain continuously throughout its labor, ensuring a constant food supply that makes it heavy. Another perspective suggests it refers to a heifer grazing peacefully in lush, green pastures, keeping it plump and healthy [רד״ק, מלבי״ם]. Filled with pleasure and the pride of victory, the conquerors let out loud cries of celebration, echoing the powerful neighing of strong, sturdy horses [מצודת דוד, מצודת ציון, שטיינזלץ].