Isaiah 22:15-16

15, 16. The “Burden” now passes from the character of the people to that of chief individuals, and of their characters in contrast.

Unto Shebna This is not a person’s name, but an official title; not that of treasurer, for the original means, dear friend, but that of prefect of the palace over the house. The name appears again in Isaiah 36:3, thus making this prophecy to apply in part to Hezekiah’s time. What hast thou here… whom, etc. What right, what claims, for making a family sepulchre in Jerusalem? The tone of the questions implies that this officer was a foreigner as well as a wicked man, using also, quite probably, the public funds for a personal object.

Sepulchre on high At a height in a cliff, to be secure from depredation; hence an extravagant and presumptuous use of public funds.