John Gill Commentary 2 Kings 19:16

"Incline thine ear, O Jehovah, and hear; open thine eyes, O Jehovah, and see; and hear the words of Sennacherib, wherewith he hath sent him to defy the living God." — 2 Kings 19:16 (ASV)

(See Gill on 2 Kings 19:1)