Hezekiah received the letter. Sennacherib sent his present message in a written form. The communications between kings were often carried on in this way (see 2 Kings 5:5; 2 Kings 20:12). The Hebrews use the same word for "letter" and "book;" but, when a letter is intended, employ generally the plural number (compare the Greek ἐπιστολαὶ and the Latin litterae).
And spread it before the Lord. Not that God might see it and read it, in a material sense, but still that he might take note of it, and, if he saw fit, punish it. Compare the exhibition of the Books of the Law, painted with idolatrous emblems, at Maspha, "over against" the temple, by Judas Maccabaeus and his companions (1 Macc.
3:46-48). The act in both cases implied the referring of the whole matter to God for his consideration. It was, as Delitzsch, says, a sort of "prayer without words."