The preparations mentioned seem to fit in with the situation during Hezekiah’s reign, but he was faithful to the Lord during the siege of Sennacherib (2 Chronicles 29:2; 2 Chronicles 32:1–8). Remember that such measures had often been taken when Jerusalem was threatened, not just in Hezekiah’s time. Therefore, these verses may refer to another time under Hezekiah’s reign or to the reign of other kings.
Preparations are not bad as such; it is wise to be prepared. The problem is that these measures were adopted without repentance. But you did not look to him who did it, or see him who planned it long ago.
Amidst all their preparations, the people forgot about the Lord. They tried to find their own solutions.
10 and you counted the houses of Jerusalem, and you broke down the houses to fortify the wall.