Jamieson-Fausset-Brown Bible Commentary
three hundred and ninety days--The three hundred ninety years of punishment appointed for Israel, and forty for Judah, cannot refer to the siege of Jerusalem. That siege is referred to in Eze 4:1-3, and in a sense restricted to the literal siege, but comprehending the whole train of punishment to be inflicted for their sin; therefore we read here merely of its sore pressure, not of its result. The sum of three hundred ninety and forty years is four hundred thirty, a period famous in the history of the covenant-people, being that of their sojourn in Egypt (Exo 12:40-41; Gal 3:17). The forty alludes to the forty years in the wilderness. Elsewhere (Deu 28:68; Hos 9:3), God threatened to bring them back to Egypt, which must mean, not Egypt literally, but a bondage as bad as that one in Egypt. So now God will reduce them to a kind of new Egyptian bondage to the world: Israel, the greater transgressor, for a longer period than Judah (compare Eze 20:35-38). Not the whole of the four hundred thirty years of the Egypt state is appointed to Israel; but this shortened by the forty years of the wilderness sojourn, to imply, that a way is open to their return to life by their having the Egypt state merged into that of the wilderness; that is, by ceasing from idolatry and seeking in their sifting and sore troubles, through God's covenant, a restoration to righteousness and peace [FAIRBAIRN]. The three hundred ninety, in reference to the sin of Israel, was also literally true, being the years from the setting up of the calves by Jeroboam (Kg1 12:20-33), that is, from 975 to 583 B.C.: about the year of the Babylonians captivity; and perhaps the forty of Judah refers to that part of Manasseh's fifty-five year's reign in which he had not repented, and which, we are expressly told, was the cause of God's removal of Judah, notwithstanding Josiah's reformation (Kg1 21:10-16; Kg2 23:26-27).
John Gill Bible Commentary
For I have laid upon thee the years of their iniquity,.... Or the iniquity which for so many years they have been guilty of; that is, the punishment of it:
according to the number of the days; a day for a year;
three hundred and ninety days; which signify three hundred and ninety years; and so many years there were from the revolt of the ten tribes from Rehoboam, and the setting up the calves at Dan and Bethel, to the destruction of Jerusalem; which may be reckoned thus: the apostasy was in the fourth year of Rehoboam, so that there remained thirteen years of his reign, for he reigned seventeen years; Abijah his successor reigned three years; Asa, forty one; Jehoshaphat, twenty five; Joram, eight; Ahaziah, one; Athaliah, seven; Joash, forty; Amaziah, twenty nine: Uzziah, fifty two; Jotham, sixteen; Ahaz, sixteen; Hezekiah, twenty nine; Manasseh, fifty five; Amos, two; Josiah, thirty one; Jehoahaz, three months; Jehoiakim, eleven years; Jeconiah, three months and ten days; and Zedekiah, eleven years; in all three hundred and ninety years. Though Grotius reckons them from the fall of Solomon to the carrying captive of the ten tribes by Shalmaneser. According to Jerom, both the three hundred and ninety days, and the forty days, were figurative of the captivities of Israel and Judah. The captivity of Israel, or the ten tribes, began under Pekah king of Israel, Kg1 15:29; when many places in the kingdom were wasted; from whence, to the fortieth year of Ahasuerus, when the Jews were entirely set at liberty, were three hundred and ninety years (e); and the captivity of Judah began in the first year of Jeconiah, which, to the first of Cyrus, were forty years. The Jewish writers make these years to be the time of the idolatry of these people in their chronicle (f) they say, from hence we learn that Israel provoked the Lord to anger, from the time they entered into the land until they went out of it, three hundred and ninety years. Which, according to Jarchi and Kimchi, are, to be reckoned partly in the times of the judges, and partly in the times of the kings of Israel; in the times of the former, a hundred and eleven years: from Micah, till the ark was carried captive in the days of Eli, forty years; and from the time of Jeroboam to Hoshea, two hundred and forty; which make three hundred and ninety one: but the last of Hoshea is not of the number, since it was in the ninth year of his reign the city of Samaria was taken. So Jarchi. Kimchi's reckoning is different. Abarbinel is of opinion that these years describe the four hundred and thirty years of Israel's bondage in Egypt; though, he says, they may be understood of the time of the division of the kingdom under Rehoboam, from whence, to the destruction of Jerusalem, were three hundred and ninety years; which sense is best, and is what is first given;
so shalt thou bear the iniquity of the house of Israel; as many days as answer to these years; by the house of Israel is meant not merely the ten tribes, who had been carried captive long before this time, but such of them also as were mixed with the tribes of Judah and Benjamin.
(e) Vid. Lyra in loc. (f) Seder Olam Rabba, c. 26. p. 73.