THEOSISTheodoret of Cyrus
He draws this comparison not solely based on the severity of sin, but also due to the special attention given to Jerusalem. While Samaria sinned gravely and committed numerous transgressions, it was situated far from the sacred temple and had some justification, as it was subject to another king and could not fulfill the requirements of the law within the divine temple. Similarly, Sodom lacked both a prophet and a lawgiver, relying only on the principles of natural law. In contrast, you have been entrusted with the name, the law, the high priests, the prophets, the holy temple, and the rightful service, yet you surrendered yourself to their wickedness. Therefore, you render them deserving of excuse.