Charles Ellicott Commentary Isaiah 22:16

"What doest thou here? and whom has thou here, that thou hast hewed thee out here a sepulchre? hewing him out a sepulchre on high, graving a habitation for himself in the rock!" — Isaiah 22:16 (ASV)

What have you here? ... —The prophet’s indignation is roused by Shebna’s last act of arrogance. He had no “tomb of his fathers” to adorn with new stateliness, and, like the kings and great ones of the earth (the kings of Sidon, the Pharaohs of Egypt, the kings of Assyria), had built one for himself, hollowed out of the wells (probably on one of the hills of Jerusalem), to be his own everlasting “habitation,” his domus œterna. So in Ecclesiastes 12:5, the grave is the long home of man. Rock-hewn tombs of this type are found on the slopes of all the hills in the neighbourhood of the holy city.