Lachish. In the record of his third campaign “against the Hittite-land,” Sennacherib mentions coming first against Sidon and then against the cities of Philistia. Then he turned inland to Lachish. Lachish is 19 1/4 mi. (30.8 km.) southeast of Ashkelon and 27 mi. (43.2 km.) southwest of Jerusalem. This siege of Lachish is depicted on an Assyrian relief.
I have offended. At this stage Hezekiah, struck with terror, capitulated but did not surrender Jerusalem. He sought to buy off Sennacherib by paying a costly ransom.
Three hundred talents. Sennacherib claims the receipt of “thirty talents of gold and eight hundred talents of silver,” together with a great treasure of gems, couches of ivory, valuable woods, and “all kinds of valuable treasures.”