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The Assyrians destroyed and captured the Northern Kingdom of Israelwith its capital at Samaria in 722 BCE. The Assyrian troops firstunder Shalmaneser V then under Sargon II conquered the NorthernKingdom of Israel. The Assyrians marched southward to overtake theSouthern Kingdom of Judah with its capital at Jerusalem. TheAssyrians were under the leadership of Sennacherib in 701 BCE.During this attack, the Assyrians destroyed nearly everything,including 28 major cities and the second-most populous city ofLachish, but NOT Jerusalem. According to both the Jewish Account (2Kings 18) and the Assyrian Account (Sennacherib’s prism), Jerusalemwas not defeated.
It was Babylon under King Nebuchadnezzar that destroyed Jerusalemincluding the Temple around 587 BCE. See 2 Kings 25:1-10.
