2 Kgs 17:4

17:4 So, king of Egypt. “So” may be the name of a place in the eastern delta of Egypt, where the king of Egypt was. Switching his allegiance, Hoshea hoped that Egypt would protect him from any Assyrian reprisals. The prophet Hosea condemns this diplomacy as “without sense” (Hos. 7:11).

offered no tribute to the king of Assyria. Withholding tribute from a suzerain (overlord) was tantamount to rebellion.