Read Isaiah 22:1-14
God’s people were terrified as they went up on their rooftops to look out and see the large Assyrian army surrounding them in the distance. Yet when faced with the threat of the great Assyrian army, rather than cry out in repentance to the LORD their God for mercy, Israel instead turned their shouts of terror into a final celebration.
God is always faithful to hear and answer the cries of his people, just as he did for his people when they were slaves in Egypt (Exodus 2:23-25). So maybe it was God's plan to use his prophet Isaiah to call his people in Jerusalem and Judah to cry out to the LORD in repentance so that he could show them his mercy and forgive them–just as he did for his people when sin entered Joshua's military in Cannan (Joshua 7).
Whatever the LORD's mysterious intentions, it is made known to us here in Isaiah 22 that Israel had now come to a collective state of being that was so filled with pride and attachment to sin, that in the face of destruction they did not cry out to the LORD their God for mercy and forgiveness. Israel instead through a big celebration to enjoy their sinful pleasures one last time before they died. Rather than using their last breaths to reaffirm their faith in the LORD God, they waste their last moments in temporal pleasure.
Israel's prideful response to God’s graceful plea for their repentance was, “Let us eat and drink, for tomorrow we die”(v.13). This statement is also appropriated by the apostle Paul in response to life without the resurrection, and life with no hope beyond the grave. (see 1 Corinthians 15:32).
Because God had removed Israel's (covering) defence, Judah (v. 8), Isaiah says that there will be confusion and crying in the Valley of Vision (ie. Jerusalem). So Jerusalem takes another approach to defend themselves as they attempt to fortify the breaches in the walls (v.9-10). Jerusalem also stored water (v.11) as a way to prepare for the approaching Assyrian siege, but they made the huge mistake of not returning to the LORD God who created that water. As a result God proclaims through the prophet Isaiah that, "This iniquity will not be wiped out for you and your people as long as you live." (v. 14)