John Gill Commentary Isaiah 14:32

"What then shall one answer the messengers of the nation? That Jehovah hath founded Zion, and in her shall the afflicted of his people take refuge." — Isaiah 14:32 (ASV)

What shall [one] then answer the messengers of the nation? The phrase "&c." here means "or nations, of any of the nations." This refers not to the messengers sent to Hezekiah (Isaiah 39:1), but rather such as were sent to him to congratulate him upon his victory over the Philistines, or any others who were sent and came from other nations, who inquired about these matters. The answer returned is:

That the Lord has founded Zion; and not Hezekiah. He had given his people victory over their enemies, and protected, defended, and established them, and therefore ought to have all the glory.

And the poor of his people shall trust in it; or, "betake themselves to it," as to a place of safety, being founded by the Lord and under his protection.

So the church of God, which often goes by the name of Zion in Scripture, is of his founding. He has laid Christ as the foundation of it, and such as are sensible of their spiritual poverty, misery, and danger, trust in him; not in Zion, but in the foundation God has laid in Zion, or built his church upon.