For I have laid upon thee the years of their iniquity
Or the iniquity which for so many years they have been guilty of; that is, the punishment of it: according to the number of the days;
a day for a year; three hundred and ninety days;
which signify three hundred and ninety years; and so many years there were from the revolt of the ten tribes from Rehoboam, and the setting up the calves at Dan and Bethel, to the destruction of Jerusalem; which may be reckoned thus: the apostasy was in the fourth year of Rehoboam, so that there remained thirteen years of his reign, for he reigned seventeen years; Abijah his successor reigned three years; Asa, forty one; Jehoshaphat, twenty five; Joram, eight; Ahaziah, one; Athaliah, seven; Joash, forty; Amaziah, twenty nine: Uzziah, fifty two; Jotham, sixteen; Ahaz, sixteen; Hezekiah, twenty nine; Manasseh, fifty five; Amos, two; Josiah, thirty one; Jehoahaz, three months; Jehoiakim, eleven years; Jeconiah, three months and ten days; and Zedekiah, eleven years; in all three hundred and ninety years. Though Grotius reckons them from the fall of Solomon to the carrying captive of the ten tribes by Shalmaneser. According to Jerom, both the three hundred and ninety days, and the forty days, were figurative of the captivities of Israel and Judah. The captivity of Israel, or the ten tribes, began under Pekah king of Israel, ( 1 Kings 15:29 ) ; when many places in the kingdom were wasted; from whence, to the fortieth year of Ahasuerus, when the Jews were entirely set at liberty, were three hundred and ninety years F5; and the captivity of Judah began in the first year of Jeconiah, which, to the first of Cyrus, were forty years. The Jewish writers make these years to be the time of the idolatry of these people in their chronicle F6 they say, from hence we learn that Israel provoked the Lord to anger, from the time they entered into the land until they went out of it, three hundred and ninety years. Which, according to Jarchi and Kimchi, are, to be reckoned partly in the times of the judges, and partly in the times of the kings of Israel; in the times of the former, a hundred and eleven years: from Micah, till the ark was carried captive in the days of Eli, forty years; and from the time of Jeroboam to Hoshea, two hundred and forty; which make three hundred and ninety one: but the last of Hoshea is not of the number, since it was in the ninth year of his reign the city of Samaria was taken. So Jarchi. Kimchi's reckoning is different. Abarbinel is of opinion that these years describe the four hundred and thirty years of Israel's bondage in Egypt; though, he says, they may be understood of the time of the division of the kingdom under Rehoboam, from whence, to the destruction of Jerusalem, were three hundred and ninety years; which sense is best, and is what is first given; so shalt thou bear the iniquity of the house of Israel;
as many days as answer to these years; by the house of Israel is meant not merely the ten tribes, who had been carried captive long before this time, but such of them also as were mixed with the tribes of Judah and Benjamin.