Charles Ellicott Commentary Isaiah 36:7

"But if thou say unto me, We trust in Jehovah our God: is not that he, whose high places and whose altars Hezekiah hath taken away, and hath said to Judah and to Jerusalem, Ye shall worship before this altar?" — Isaiah 36:7 (ASV)

Is it not he, whose high places ... — This was the impression left on the mind of the Rabshakeh by what he heard of Hezekiah’s reformation. From the Assyrian standpoint, a god was honoured in proportion as his sanctuaries were multiplied; but wherever he went, the Rabshakeh had found “high places” where Jehovah had been worshipped, which Hezekiah had desecrated. How could one who had so acted hope for the protection of his God?