Let us go up. That is, Let us make an invasion nqytsnh (nekitzennah) is rendered by some, Let us distress or afflict; which is also expressed by the derivation of the word. But in this conjugation it rather signifies "to stir up and arouse." Though I do not reject the former interpretation, yet I prefer the latter, because it agrees better with the scope of the passage. Again, I understand the word arouse as meaning to disturb, and to cause revolutions; as we commonly say, to raise disturbances, [1] so as not to allow the tranquillity of that kingdom to be preserved. Let us open it to us. The following word, nvqynh, (nabkignennah,) is interpreted by some, Let us break into it [2] Others render it, Let us cause it to break up to us. I have rendered it, Let us open; for vq (bakang) also signifies what we commonly express by the phrase, to make a breach or opening [3] Now, the way to open up the entrance to Judea was to rush through its fortifications by the force of arms, or, through the influence of fear, to induce timid and fickle persons to revolt; for so long as they continue to be loyal, entrance cannot be obtained; but when everything is disturbed by insurrections, an entrance is made, so that it becomes easy to break through into the strongest and best fortified places. Thus, these two kings hoped that, as soon as they came into Judea, they would immediately terrify the whole nation by the extent and power of the army, so that there would be no ability or inclination to resist. When they brought together an army so prodigiously numerous, it is not probable that they placed any dependence on a long siege; for Jerusalem was strongly fortified; but they thought that the inhabitants of Jerusalem would be terrified and alarmed at the sight of their forces, and would be induced to make an immediate surrender. Yet I leave it to every person to adopt any interpretation of these words that he pleases, for whatever sense be put upon them, the meaning of the Prophet is not doubtful. The son of Tabeal. Who this Tabeal was cannot easily be learned from history. Probably he was some Israelite, an enemy of the house of David, whom those kings were desirous to set up as one of their own dependents.

Footnotes

1 - Remuer les affaires.

2 - Let us make a breach therein for us. -- Eng. Ver.

3 - Faire bresche ou overture.

And vex it - Margin, 'Weaken it.' Probably the word means to throw into consternation or fear, by besieging it - "Gesenius."
And let us make a breach therein - Let us break down the walls, etc.
And set a king - Subdue it, and make it tributary to the allied kingdoms of Syria and Ephraim.
The son of Tabeal - Nothing more is known of this person. He might have been some disaffected member of the royal family of David, who had sought the aid of Rezin and Pekah, and who would be allied to them, or tributary to them. It is possible that he had already a party in Jerusalem in his favor; compare Isaiah 8:12. Probably, the two kings wished to cut off such portions of the territory of Judah as should be convenient to them, and to set a king over the remainder, who should be under their control; or to divide the whole between themselves, by setting up a king who would be tributary to both.

Let us go up against Judah, and trouble it, and let us conquer it for ourselves and set a king in the midst of it, [even] the son of (g) Tabeal:
(g) Who was an Israelite, and as it seems, enemy to the house of David.

Let us go up against Judah, and vex it,.... By besieging or distressing it; or "stir it up" to war, as Jarchi interprets it:
and let us make a breach therein for us; in the walls of the city of Jerusalem, and enter in at it; the Targum is,
"let us join, and put it to us;''
and so Jarchi, let us level it with us, as this valley, which is even: the sense may be, let us make a breach and division among them, and then part the kingdom between us (c); or if we cannot agree on that, let us set up a king of our own, as follows:
and set a king in the midst of it, even the son of Tabeal; which Jarchi, by a situation of the alphabet the Jews call "albam", makes it to be the same with Remala, that is, Remaliah; and so supposes, that the intention was to set Pekah, son of Remaliah, king of Israel, over Judah; but it is not reasonable to think that the king of Syria should join in such a design; and besides, the method of interpretation, Aben Ezra says, is mere vanity; and whose sense of the words is much preferable, taking Tabeal to be the name of some great prince, either of Israel or of Syria; and so Kimchi thinks that he was a man of the children of Ephraim, whom they thought to make king in Jerusalem. The Targum understands not any particular person, but anyone that should be thought proper; and paraphrases it thus,
"let us appoint a king in the midst of it, who is right for us,''
or pleases us; the name seems to be Syriac, see Ezra 4:7. Dr. Lightfoot thinks it is the same with Tabrimmon, the name of some famous family in Syria. One signifies "good God": and the other "good Rimmon", which was the name of the idol of the Syrians, 2-Kings 5:18.
(c) So Noldius, Elr. Concord. Part. p. 62. renders its "let us divide it among us".

vex--rather, "throw into consternation" [GESENIUS].
make a breach--rather, "cleave it asunder." Their scheme was to divide a large portion of the territory between themselves, and set up a vassal king of their own over the rest.
son of Tabeal--unknown; a Syrian-sounding name, perhaps favored by a party in Jerusalem (Isaiah 3:6, Isaiah 3:9, Isaiah 3:12).

Let us - Break their power and kingdom and subdue it to ourselves.