John Gill Commentary 2 Chronicles 32:19

"And they spake of the God of Jerusalem, as of the gods of the peoples of the earth, which are the work of men`s hands." — 2 Chronicles 32:19 (ASV)

And they spoke against the God of Jerusalem
The only living and true God, whom the inhabitants of Jerusalem professed to be their God, and who was worshipped by them in the temple there:

as against the gods of the people of the earth, which were made by human hands ;
they made no difference between the one and the other, but spoke as freely and as contemptibly of the one as of the other, see (Isaiah 36:19Isaiah 36:20) (37:10-13) .