II Chronicles 28:8

The Israelites, moreover, carried away 200,000 - women, sons, and daughters-from their brethren, and a great quantity of spoil, and brought the booty (prisoners and goods; cf. for שׁלל of men, Jdg 5:30) to Samaria. אחיהם, the brethren of the Israelites, is the name given, with emphasis, to the inhabitants of Judah, here and in Ch2 28:11, in order to point out the cruelty of the Israelites in not scrupling to carry away captive the defenceless women and children of their brethren. The modern critics have taken offence at the large numbers, 120,000 slain and 200,000 women and children taken prisoners, and have declared them to be exaggerations of the wonder-loving chronicler (Gesen. on Isa., De Wette, Winer, etc.). But in this they are mistaken; for if we consider the war more closely, we learn from Isa 7:6 that the allied kings purposed to annihilate the kingdom of Judah. And, moreover, the Ephraimites acted always with extreme cruelty in war (cf. Kg2 15:16); but more especially cherished the fiercest hatred against the men of Judah, because these regarded them as having fallen away from the service of the true God (Ch2 25:6-10; Ch2 13:4.). But in a war for the existence of the kingdom, Ahaz must certainly have called out the whole male population capable of bearing arms, which is estimated in the time of Amaziah at 300,000 men, and in that of Uzziah at 307,500 (Isa 25:5; Isa 26:13), - numbers which appear thoroughly credible, considering the size and populousness of Judah. If we suppose the army of Ahaz to have been as large, in a decisive battle fought with all possible energy nearly 120,000 men may have fallen, especially if the Ephraimites, in their exasperation, unsparingly butchered their enemies, as the narrative would seem to hint both by the word הרג in Ch2 28:6…

This chapter is the history of the reign of Ahaz the son of Jotham; a bad reign it was, and which helped to augment the fierce anger of the Lord. We have here, I. His great wickedness (Ch2 28:1-4). II. The trouble he brought himself into by it (Ch2 28:5-8). III. The reproof which God sent by a prophet to the army of Israel for trampling upon their brethren of Judah, and the obedient ear they gave to that reproof (Ch2 28:9-15). IV. The many calamities that followed to Ahaz and his people (Ch2 28:16-21). V. The continuance of his idolatry notwithstanding (Ch2 28:22-25), and so his story ends (Ch2 28:26, Ch2 28:27).