Albert Barnes Commentary 2 Kings 18:27

"But Rabshakeh said unto them, Hath my master sent me to thy master, and to thee, to speak these words? [hath he] not [sent me] to the men that sit on the wall, to eat their own dung, and to drink their own water with you?" — 2 Kings 18:27 (ASV)

That they may eat ... - “My master has sent me,” the Rabshakeh seems to say, “to these men whom I see stationed on the wall to defend the place and bear the last extremities of a prolonged siege—these men on whom its worst evils will fall, and who therefore have the greatest interest in avoiding it by a timely surrender.” He expresses the evils with a strong, coarse phrase, suited to the rude soldiery and well calculated to rouse their feelings. The author of Chronicles has softened the words (2 Chronicles 32:11).