Sennacherib's message to Hezekiah is a calculated spiritual attack. Commentators explain that he isn't just predicting military defeat; he is accusing God of actively deceiving Hezekiah. The taunt suggests that any divine assurance Hezekiah received—whether through prophets like Isaiah, dreams, or other means—is a lie. This transforms the conflict from a political struggle into a battle over the trustworthiness of God Himself.