Rashi: When you see Nochri officers and Chachamim, who had authority in their lives, and they are judged in Gehinom, your heart will fear, and you will say 'where is the Chachmah and grandeur of these?! You will not have that thought and fear further.

Radak: Your heart, which used to fear beforehand - i.e. the entire day you feared the tax, and thought 'where is the one who counts [money for the tax]? Now he will come, write the tax and take the money from us!'

Malbim: You will fear Sancheriv greatly, for Chizkiyah does not have what is needed to fight him (refer to 33:18:2:3, 33:18:3:3, 33:18:4:3). How can he succeed?! Even so, I tell you to trust?

Sanhedrin 106b: "Ayei Sofer" - where is the one (Do'eg) who could count all the (extra and missing) letters of the Torah?

Radak: Refer to 33:18:1:2.

Malbim: [You will say in your heart, if Chizkiyah will dare to fight Sancheriv,] where is one who can count his great camps and armies, like Melech Ashur had special appointees to count his many camps.

Sanhedrin 106b: Where is the one who could weigh all the Kal va'Chomerim in the Torah?

Rashi: Where is the one who weighed every matter of Chachmah that they asked him, every counsel of kingship?

Malbim: Where is the one who is designated to weigh the silver into the storehouses, like is needed for a great king like this?

Sanhedrin 106b: Do'eg knew 300 laws of (Tum'ah of) airborne towers. Do'eg and Achitofel had 400 questions about airborne towers. They did not resolve any of them.

Rashi: Where is the one who counted the towers in the city? The tall houses were esteemed, and paid a higher tax.

Malbim: Where is the one who can count the number of towers in the city, from which to fight the enemy?