In Chapter 9, Strand BIII reflects the historical Sitz im Leben of the source in the Neo-Babylonian Period (the reigns of Nabopolassar and the early years of Nebuchadnezzar II). The author of this strand incorporated echoes of the events connected to the demise of the Assyrian Empire. More particularly, these echoes reflect the following events: a) the wars of the Babylonians under Nabopolassar on Assyrian soil from 616 to 609 BCE, during which the Babylonians devastated the heartland of Assyria and conquered its Western provinces, thus sealing Assyria’s demise; and b) the subsequent campaigns of the Neo-Babylonian Empire under Nebuchadnezzar II, during which the Babylonians crossed the Euphrates and conquered the Levant (605–598/7). The struggle between Assyria and Egypt over the Levant is omitted. During the siege of Jerusalem between 588 and 586 BCE, the people of Jerusalem decided to oppose the besieging Babylonians and not surrender. Jerusalem withstood a siege for a far longer time than any of the nations listed in Isa 37:12–13, namely during the conquests of the Neo-Babylonian Kings. Therefore, the people of Jerusalem could claim that God was protecting them and Jerusalem.

Chapter 7 presents the historical reality of the period between the murder of Sennacherib in 681 BCE and the defeat of Assyria at the borders of Egypt in 673 BCE. Scholars did not consider the historical reality of Egypt and Kush, which excludes portraying Taharqa as a heroic victorious figure after 671 BCE, after which he could not have been depicted as the savior, who would come to the rescue of Jerusalem, since during the period from 671 BCE until his death in 664 BCE he was repeatedly defeated by the Assyrians and his kingdom conquered and subjugated. Thus, only a narrow window of opportunity can be detected for the composition of BII – the years between the murder of Sennacherib (681) and the conquest of Egypt by Assyria (671). During this period Assyria suffered a disastrous defeat, which might have been portrayed as the intervention of God’s angel in Isa 37:36. After the conquest of Egypt by Assyria in 671 BCE and the expulsion of the Kushites from Egypt never to return, Taharqa’s elevation to the role of savior would be highly improbable.