Charles Ellicott Commentary 2 Chronicles 32:10

"Thus saith Sennacherib king of Assyria, Whereon do ye trust, that ye abide the siege in Jerusalem?" — 2 Chronicles 32:10 (ASV)

Upon what ... the siege. —Rather, Upon what are you trusting, and why are you sitting in distress in Jerusalem? The phrase sitting or abiding in distress occurs in Jeremiah 10:17. (Compare to Deuteronomy 28:53.)

2 Chronicles 32:10–15 reproduce in brief the leading ideas of 2 Kings 18:19–25; 2 Kings 18:28–35.