This panel is part of a series of wall reliefs excavated from the Assyrian king Sennacherib’s (ruled 705–681 BCE) palace at Nineveh. The panels records the Assyrian siege and eventual capture of the city of Lachish. The panel shown here depicts Assyrian soldiers carrying away cultic items from the city. Lachish was one of the most important cities in Judah, perhaps second only to Jerusalem, and it played an important role in the administration and military strength of the kingdom. Sennacherib’s army's siege of Lachish is reported in 2 Kings 18–19 (cf. Isaiah 36–37). On the upper left hand side of the relief the besieged city of Lachish is shown, with archers and siege engines (perhaps spiked battering rams) attacking the walls. On the upper level there are various trees, which probably represent the journey to Assyria on which the deportees in the bottom two registers are embarking. In the middle register Neo-Assyrian soldiers can be seen carrying away the spoils of war. These include a chariot and shields and, to the right of those pulling the chariot, two figures are shown carrying incense stands or burners. These are cultic (religious) items that have been looted from the city, either from its main shrine or from private homes. Cultic items were a prized spoil of war, because they symbolised the defeat of the god associated with them, and the power of the god of the attacking forces. A similar practice may be seen on one of Tiglath-pileser III's wall reliefs. The Bible does not record the Assyrians plunder of cultic items during Sennacherib's invasion (perhaps because Hezekiah was supposed to have destroyed them, according 2 Kings 18:4), but it does report that the Babylonians took cultic items away from the Temple of Yhwh when they attacked Jerusalem in 597 BCE and when they destroyed it in 586 BCE (2 Kings 24:13; 25:13–17).