And her gates shall lament and mourn
These being utterly destroyed; or there being none to pass through them, meaning the gates of the city of Jerusalem: and she [being} desolate;
clear of inhabitants, quite emptied, and exhausted of men; being laid even with the ground, and her children within her, ( Luke 19:44 ) shall sit upon the ground;
being levelled with it, and not one stone cast upon another; alluding to the posture of mourners, ( Job 2:13 ) ( Lamentations 1:1 ) ( Lamentations 2:9 Lamentations 2:10 ) . Our countryman, Mr. Gregory F11, thinks that the device of the coin of the emperor Vespasian, in the reverse of it, upon taking Judea, which was a woman sitting on the ground, leaning back, to a palm tree, with this inscription, "Judea Capta", was contrived out of this prophecy; and that he was helped to it by Josephus, the Jew, then in his court. The whole prophecy had its accomplishment, not in the Babylonish captivity, as Jarchi suggests, much less in the times of Ahaz, as Kimchi and Abarbinal suppose, but in the times of Jerusalem's destruction by the Romans.
F11 Notes and Observations, &c, p. 26, 27.