Charles Ellicott Commentary 2 Kings 20:13

"And Hezekiah hearkened unto them, and showed them all the house of his precious things, the silver, and the gold, and the spices, and the precious oil, and the house of his armor, and all that was found in his treasures: there was nothing in his house, nor in all his dominion, that Hezekiah showed them not." — 2 Kings 20:13 (ASV)

Hearkened unto. —A scribe’s error for “was glad of them” (Isaiah, and many manuscripts and the versions here).

The silver, and the gold. —This, as well as the phrase in 2 Kings 20:17, that which your fathers have laid up, appears to contradict 2 Kings 18:15–16. Schrader regards this as an indication that Hezekiah’s illness and the embassy of Merodach-baladan belong to the time preceding Sennacherib’s invasion.

Thenius, however, supposes that Hezekiah simply gave all the money in his treasury to Sennacherib’s envoys, and stripped off the gold plating of the Temple before them that they might suppose his resources exhausted, when, in fact, he had not touched his real treasures, which were concealed in subterranean chambers. Thenius also refers to the “credible” statement of the chronicler, that presents were made to Hezekiah from all quarters after the retreat of Sennacherib (2 Chronicles 32:23). Professor Robertson Smith agrees with Schrader in referring the embassy of Merodach-baladan to the years 704-703 B.C.

The precious ointment. — The fine oil (Cheyne). Perfumed oil used for anointing.

All that was found in his treasures. —See 2 Chronicles 32:27–28. Storehouses beyond the precincts of the palace, and beyond Jerusalem. (Compare to the phrase in all his dominion, which alludes to the resources of Hezekiah in the country, statistics of which he might show to the envoys.)