2 Rois 17:1

In the twelfth year of Achaz, etc. It is impossible to say that Hoshei'a became king in the twelfth year of Achaz, because in the fourth year of Achaz, he assassinated Pekach and reigned in his place, and when you examine Pekach's years you will find it so. Likewise, it is impossible to say that he reigned for only nine years, for he reigned from the fourth year of Achaz until the sixth year of Chizkiyohu, when Shomron was conquered, and this amounts to more than sixteen years. What then is the meaning of “nine years”? [It was nine years] since he rebelled against the king of Ashur. This is what is learned in Seder Olam. And it is impossible to say that in the twelfth year of Achaz he started to rebel, for if so, you will find the years of his revolt five years during the days of Achaz and six years during the days of Chizkiyohu, making [a total of] eleven years, yet here he states [that he reigned] nine [years]. ”The twelfth year of Achaz” was mentioned only in connection with the verse following, ”Shalmaneser [king Ashur] went up against him, etc.” [i.e.,] that in the twelfth year of Achaz, Sancheiriv went up against Hoshei'a and exiled those who were on the eastern bank of the Yardein. Thus we learned in Seder Olam. And a verse is written in Divrei Hayomim, ”Adonoy of Yisroel aroused Pul king of Ashur … and he exiled the people of Reuvein and the people of Gad,” and it did not explain during which time frame. But here it explains that it occurred in the twelfth year of Achaz['s reign]. The ten tribes were exiled at three different times: [The first exile was] in the twentieth year of Pekach, as it is written above, ”Tiglas Pileser the king of Ashur came and took Iyon and Dan, etc., and the entire land of Naphtoli and exiled them to Ashur.” Now this was the fourth year of Achaz. [The second exile,] he waited eight years and came upon them in the twelfth year of Achaz, and exiled the members of Reuvein and the Gad. But, when Hoshei'a son of Eilah saw this, he revolted against him and sent messengers to So the king of Egypt. [And the third exile] he waited eight years and came and laid siege on Shomron. After three years it was conquered, and everyone was exiled. This is [the meaning of] what is written, ”Like the first time, he dealt mildly, the land of Zevulun and the land of Naphtoli,” so did he deal mildly also in the second [exile], for he exiled but two tribes. But, “in the last one, he swept,” [i.e.,] he swept everything out like one who sweeps a house. In any case, according to the amount he wrote here as the number of years of his revolt, [i.e.,] nine years, he did not revolt against him until the fourteenth year of Achaz, for Achaz reigned sixteen years; the revolt was during three years of Achaz['s reign] and six years during the days of Chizkiyohu['s reign].