Charles Ellicott Commentary Isaiah 37:23

"Whom hast thou defied and blasphemed? and against whom hast thou exalted thy voice and lifted up thine eyes on high? [even] against the Holy One of Israel." — Isaiah 37:23 (ASV)

Whom have you reproached ... — The varied repetition of the question emphasizes the force of the answer. The “Holy One of Israel,” at whom the scornful mockers had sneered (Isaiah 30:11), was now seen to be the one mighty deliverer.