Looking at this from the Assyrian side, Stanley Rosenbaum maintains that the records of Tiglath-Pileser III demonstrate that the Assyrian king distinguished between two kingdoms in the north of Israel. Tiglath-Pileser says he united the northern part (restored as Naphthali in the text) with Assyria, whereas for the southern part, he wrote, "Israel ("bit-Humria") overthrew their king Pekah and I placed Hoshea as king over them." Cook thinks that Menahem's tribute to Assyria in 2 Kings 15:19 also suggests the existence of a rival to Menahem's kingdom: