Albert Barnes Commentary Isaiah 22:10

"and ye numbered the houses of Jerusalem, and ye brake down the houses to fortify the wall;" — Isaiah 22:10 (ASV)

And you have numbered the houses of Jerusalem - That is, you have taken an estimate of their number to ascertain how many can be spared to be pulled down to repair the walls; or you have made an estimate of the amount of materials for repairing the walls, which would be furnished by pulling down the houses in Jerusalem.

To fortify the wall - The houses in Jerusalem were built of stone, and therefore they would furnish appropriate materials for repairing the walls of the city. In (2 Chronicles 32:5), it is said that Hezekiah not only repaired the broken walls of the city on the approach of Sennacherib, but raised up the towers, and another wall without, and repaired Millo in the city of David, and made darts and shields in abundance.