Charles Ellicott 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)

Ye have numbered the houses of Jerusalem. —The preparations for defence are continued. The houses were numbered so that some might be pulled down and others left, as strategic plans might determine (Compare to 2 Chronicles 32:5). So in what was probably a contemporary psalm we have, Walk about Zion ... tell the towers thereof ... mark ye well her bulwarks (Psalms 48:12). So in the later siege of Jerusalem houses were thrown down by (or, more accurately, on account of) the mounds that were employed by the besiegers (Jeremiah 33:4).