Shebna and Eliakim were two royal officials in King Hezekiah’s court (see 2 Kings 18:18; 19:2). Shebna believed the Assyrians would surely kill him. So he planned for a well-decorated burial place (Isaiah 22:16).
Although the rebuke of Shebna happened before Assyria’s siege of Jerusalem in 701 BC (see Isaiah 22:19–21; 36:3), it relates well to the warnings in 22:1–13 about the later Babylonian siege.