Go - unto Shebna - The following prophecy concerning Shebna seems to have very little relation to the foregoing, except that it might have been delivered about the same time; and Shebna might be a principal person among those whose luxury and profaneness is severely reprehended by the prophet in the conclusion of that prophecy, Isaiah 22:11-14.

Shebna the scribe, mentioned in the history of Hezekiah, chap. 36, seems to have been a different person from this Shebna, the treasurer or steward of the household, to whom this prophecy relates. The Eliakim here mentioned was probably the person who, at the time of Sennacherib's invasion, was actually treasurer, the son of Hilkiah. If so, this prophecy was delivered, as the preceding, (which makes the former part of the chapter), plainly was, some time before the invasion of Sennacherib. As to the rest, history affords us no information.

"And say unto him" - Here are two words lost out of the text, which are supplied by two of Dr. Kennicott's MSS., one ancient, which read ואמרת אליו veamarta elaiv, and thou shalt say unto him; by the Septuagint, και ειπον αυτῳ, and in the same manner by all the ancient versions. It is to be observed that this passage is merely historical, and does not admit of that sort of ellipsis by which in the poetical parts a person is frequently introduced speaking, without the usual notice, that what follows was delivered by him.

treasurer

1 Chronicles 27:25 And over the king's treasures was Azmaveth the son of Adiel: and over the storehouses in the fields, in the cities, and in the villages...

Acts 8:27 And he arose and went: and, behold, a man of Ethiopia, an eunuch of great authority under Candace queen of the Ethiopians...

Shebna

Isaiah 36:3 Then came forth to him Eliakim, Hilkiah's son, which was over the house, and Shebna the scribe, and Joah, Asaph's son, the recorder.

Isaiah 37:2 And he sent Eliakim, who was over the household, and Shebna the scribe, and the elders of the priests covered with sackcloth...

2 Kings 18:18,37 And when they had called to the king, there came out to them Eliakim the son of Hilkiah, which was over the household...

2 Kings 19:2 And he sent Eliakim, which was over the household, and Shebna the scribe, and the elders of the priests, covered with sackcloth...

which

1 Kings 4:6 And Ahishar was over the household: and Adoniram the son of Abda was over the tribute.

2 Kings 10:5 And he that was over the house, and he that was over the city, the elders also, and the bringers up of the children, sent to Jehu...

Sennacherib (705-681 B. C. )
The struggle of Sennacherib with Judaea and Egypt--Destruction of Babylon. Sennacherib either failed to inherit his father's good fortune, or lacked his ability.* He was not deficient in military genius, nor in the energy necessary to withstand the various enemies who rose against him at widely removed points of his frontier, but he had neither the adaptability of character nor the delicate tact required to manage successfully the heterogeneous elements combined under his sway. * The two principal …
G. Maspero—History Of Egypt, Chaldaea, Syria, Babylonia, and Assyria, V 8