Albert Barnes Commentary Isaiah 37:23

"Whom hast thou defied and blasphemed? and against whom hast thou exalted thy voice and lifted up thine eyes on high? [even] against the Holy One of Israel." — Isaiah 37:23 (ASV)

When have you reproached? — Not an idol. Not one who has no power to take vengeance, or to defend the city under his protection, but the living God.

Exalted your voice — That is, by your messenger. You have spoken in a loud, confident tone; in the language of reproach and threatening.

And lifted up your eyes on high — To lift up the eyes is an indication of haughtiness and pride. He had evinced arrogance in his manner, and he was yet to learn that it was against the living and true God.