John Gill Bible Commentary

Incline thine ear, O Lord, and hear,.... The prayer which Hezekiah was now presenting to him, as also the reproach of the enemy: open thine eyes, O Lord, and see; the letter he spread before him, and take notice of the blasphemies in it; and punish for them. Both these clauses are to be understood after the manner of men, and in a way becoming the being and perfections of God, to whom ears and eyes are not properly to be ascribed, and so likewise the bowing of the one, and the opening of the other; but both denote the gracious condescension of God, to take notice of things on earth, and vindicate the cause of his people, which is his own: and hear all the words of Sennacherib, which he hath sent to reproach the living God; the Septuagint, Vulgate Latin, and Arabic versions, understand it of the words which Sennacherib sent in the letter to reproach the Lord; but in Kg2 19:16, it is, "which hath sent him"; the messenger, Rabshakeh, or whoever was the person that brought the letter to Hezekiah. The Targum paraphrases the latter part thus, "to reproach the people of the living God;'' both God and his people were reproached, and both carry in them arguments with the Lord to hear and avenge himself and them; and the king prays that he would "hear", take notice of and observe all the words and give a proper answer, by inflicting just punishment.