Pul: This is another name for the Assyrian king Tiglath-pileser III (see 2 Kings 15:29; 16:6). The name Pul is taken from the Babylonian language. Tiglath-pileser III took the throne of Assyria in 744 BC and led effectively until he died in 727 BC.
When Tiglath-pileser started the western campaign to reclaim land from Aram, Menahem paid him a large tribute of thirty-seven tons of silver to prevent him from invading Israel.
Although Menahem’s name means comfort, the unstable conditions in the northern kingdom offered little relief for God's people during his rule from 752 to 742 BC.