John Gill 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 and blasphemed ?
&c.] A creature like yourself? no, but a God, and not one like the gods of the nations, the idols of wood and stone, but the living God: and against whom have you exalted your voice ?
alluding to Rabshakeh's crying with a loud voice, (Isaiah 36:13) : and lifted up your eyes on high ?
as proud and haughty persons do, disdaining to look upon those they treat with contempt: even against the Holy One of Israel ;
that is, Israel's God, and will protect him; "a Holy One", and of purer eyes than to behold with pleasure such a proud blaspheming creature, and cannot look upon him but with indignation; for against such he sets himself; these he resists, pulls down, and destroys.