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Isaiah 38:9
The writing of Hezekiah king of Judah, when he had been sick, and was recovered of his sickness:

1 Samuel 30:6
And David was greatly distressed; for the people spake of stoning him, because the soul of all the people was grieved, every man for his sons and for his daughters: but David encouraged himself in the LORD his God.

Psalm 31:7,8,22
I will be glad and rejoice in thy mercy: for thou hast considered my trouble; thou hast known my soul in adversities; …

where is the scribe

1 Corinthians 1:20
Whereis the wise? whereis the scribe? whereis the disputer of this world? hath not God made foolish the wisdom of this world?

receiver.

Genesis 23:16
And Abraham hearkened unto Ephron; and Abraham weighed to Ephron the silver, which he had named in the audience of the sons of Heth, four hundred shekels of silver, currentmoney with the merchant.

2 Kings 15:19
And Pul the king of Assyria came against the land: and Menahem gave Pul a thousand talents of silver, that his hand might be with him to confirm the kingdom in his hand.

2 Kings 18:14,31
And Hezekiah king of Judah sent to the king of Assyria to Lachish, saying, I have offended; return from me: that which thou puttest on me will I bear. And the king of Assyria appointed unto Hezekiah king of Judah three hundred talents of silver and thirty talents of gold…

where is he

Isaiah 10:16-19
Therefore shall the Lord, the Lord of hosts, send among his fat ones leanness; and under his glory he shall kindle a burning like the burning of a fire…

“Where is he who tallies?
This phrase refers to the officials or scribes responsible for recording and assessing the spoils of war or the tribute demanded by a conquering power. In the ancient Near East, such roles were crucial in maintaining the economic and administrative control of an empire. The rhetorical question implies the absence or irrelevance of these figures, suggesting a time when the oppressive systems of the enemy are dismantled. This can be connected to the prophetic vision of a future where God's kingdom reigns supreme, as seen inRevelation 21:4, where former things have passed away.

Where is he who weighs?
The act of weighing here likely refers to the assessment of tribute or taxes, a common practice in ancient empires to ensure control over subjugated peoples. The absence of this figure indicates liberation from oppressive economic burdens. This can be seen as a type of Christ's redemptive work, freeing believers from the weight of sin and the law, as Paul discusses inRomans 8:1-2, where there is no condemnation for those in Christ Jesus.

Where is he who counts the towers?”
Counting towers could refer to the military assessment of a city's defenses, a task for strategists and military leaders. The rhetorical question suggests a time when such assessments are unnecessary, pointing to a future of peace and security under God's reign. This imagery aligns with prophetic visions of peace, such as inMicah 4:3-4, where nations will no longer train for war, and every person will sit under their vine and fig tree, unafraid. It also foreshadows the ultimate peace brought by Christ, the Prince of Peace, as prophesied inIsaiah 9:6-7.

• Isaiah pictures a future moment when God’s people sit safely inside Zion and allow their thoughts to drift back to a siege that once filled them with dread.

• The memory is real—Assyrian armies had surrounded Jerusalem (Isaiah 36:1), and panic ran through the streets, much like the “terror of the night” mentioned inPsalm 91:5.

• Yet from this new vantage point the fear is only a memory. God has intervened exactly as promised (Isaiah 33:2;Exodus 14:13-14). Looking back highlights His faithfulness and magnifies their thankful awe.

• The “tallying” official was the scribe who listed the names and amounts of tribute demanded by the enemy, a common practice in ancient Near-Eastern warfare (2 Kings 18:18, 31).

• In the day Isaiah foresees, that intimidating bureaucrat is nowhere to be found. The oppressor’s spreadsheet has been shredded; no more invoices, no more humiliation (Isaiah 14:4).

• God’s deliverance is so complete that the very tools of oppression have vanished, fulfilling His promise that “the yoke will be broken because of the anointing” (Isaiah 10:27).

• After the scribe recorded the levy, another officer literally “weighed” out the demanded silver and gold (2 Kings 18:14-16). Hezekiah once stripped the Temple doors to pay that price, but Isaiah says such scenes will belong to the past.

• With the enemy gone, there is no scale, no tribute table, no forced economy. God reverses the flow of wealth—“You will nurse on the breast of kings” (Isaiah 60:16)—showing that He alone is provider and protector.

• The verse invites believers to rest in the truth that no earthly power can rob them without the Lord’s permission (Job 1:10), and when He acts, the scales tip permanently in their favor.

• A third officer—likely an engineer or scout—would measure Jerusalem’s defenses, counting towers to map weaknesses for siege strategy (Isaiah 10:32).

• In God’s restored city the question is rhetorical: the scouting party has disappeared. The walls stand unthreatened, echoingPsalm 48:12-14 where citizens confidently “walk about Zion, count her towers” in celebration, not fear.

• For New-Covenant believers this foreshadows the unassailable security of the heavenly Jerusalem (Hebrews 12:22). The Lord Himself is “a wall of fire around her” (Zechariah 2:5), rendering every hostile assessment irrelevant.

Isaiah 33:18 pictures a redeemed Jerusalem reflecting on a past siege. The people remember the terror, the tribute collector, the weigh-master, and the military surveyor—symbols of crushing oppression—but they now ask, “Where are they?” because God has erased both the threat and the threat-makers. The verse reassures every generation that when the Lord saves, He does so thoroughly: fear is reduced to a memory, oppression is dismantled, and security is eternally secured by His sovereign hand.

Where is the scribe?--Then, in those times of panic, each Assyrian official was an object of dread. There was the "scribe," who fixed the amount of tribute to be paid by each village or landowner; the"receiver" (literally,weigher),who weighed the gold and silver as it was brought in for payment; the "counter of towers," who formed his plans for the operation of the "siege." InPsalm 48:13 the same phrase is used of those who defend the city.