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It is a rule of life that choices have consequences. Because Ahaz chose to reject the will of God, symbolized here by the gently flowing waters of Shiloah, God will bring against him and his people the overwhelming devastation of the king of Assyria, symbolized by the river that overflows its banks, which the Euphrates River was known to do. The floodwaters of the Assyrian army would sweep over into Judah all the way to Jerusalem (up to the neck) as it in fact did.
Isaiah concludes v.8 with a cry, “O Immanuel.” It carries the twofold meaning mentioned earlier. On the one hand, it concludes the previous section on a foreboding note: God is with us in judgment and devastation. But implicit in the phrase is the ever-present note of hope, for the fact remains that God is with us. And that leads the prophet to perceive that precisely because God is with us he will not allow his people to be completely overrun by the enemy. The nations may design their strategies and make plans for battle, but they will ultimately come to naught because God is with us (vv.9-10).