The three representatives of the Assyrian king meet the representatives of king Hezekiah. They do their best to discourage any trust in the Lord or in anyone else. They apparently knew that Hezekiah was trusting in the Lord, so they mock the Lord really.
V.32 The enemy offers them an imitation of their own wonderful land (Deut. 8:7-8). The enemy’s land was certainly not anything as good as their own land of Israel. Satan’s prizes are false.
V.37 Not having faith in the Lord as Hezekiah had, these three men are very upset, and bring the message to Hezekiah.