פירוש על עבודה זרה 105:5

The verse here describes an idolater who curses his king and god, and then looks upward to the true God. Nevertheless, he immediately looks down to the earth, which Hezekiah reads as continuing his idolatry. Thus even though the idolater shows his anger at his idol, he has not really annulled it, even if he spits or urinates on it.