Rashi on Zephaniah
Woe to her who is filthy and polluted Until now, Zephaniah was speaking of Ninveh, but now he refers to Jerusalem: Woe to her who is destined to be plundered and sullied like dung. It will be polluted with the filth of its iniquity. filthy as in (Lev. 1:16) “its crop”; and (Nahum 3:6) “And I will make you like dung.”
Metzudat David on Zephaniah
Woe to her who is filthy and polluted – One should mourn for Jerusalem which has become dirtied and filthy, the city which defraud and oppresses the populace: