Комментарий к Диврей ха-ямим Б 32:19

And they spoke of the God of Jerusalem The author of this Book complains about the villain Sennacherib, who blasphemed the living God.

as of the gods of the peoples of the land which are the handiwork of man, and they compared the God, our Maker, Who formed everything, to the gods of the peoples, who are their own handiwork, as is written above (v. 14): “Who is it among all the gods of, etc. that your God should be able to save you from my hand?”