2 Kings 19:10

Thus shall ye speak to Hezekiah king of Judah, saying, Let not thy God in whom thou trustest deceive thee, saying, Jerusalem shall not be delivered into the hand of the king of Assyria.

Sennacherib sent a boastful and threatening message to Hezekiah king of Judah, aimed at weakening Hezekiah's trust in God. The threat charged that the God in whom Hezekiah trusted would deceive him, and that Jerusalem would not escape conquest by Assyria. It insisted that trusting in God would not keep Jerusalem from falling into the hand of the king of Assyria.

To press the threat, Sennacherib pointed to the nations and cities Assyria had already defeated. He argued that their gods had not delivered them, asking whether those gods had saved them from Assyrian power. By that comparison he claimed the same fate awaited Jerusalem despite its trust in God. The message was thus an act of railing against the Lord, the God of Israel.