While the second lament contains the theme of Jerusalem’s fall, it is distinguished from the first by a more bitter description of the oppressed, helpless, and the comfortless condition of the city. Furthermore, the judgment which the Lord has decreed forms the leading thought. This is seen by the prominence repeatedly given to the wrath, rage and burning anger of God.1
The second lament further distinguishes itself from the first in its absence of allusions to later events. From this it has been surmised that the second lament was composed immediately after Jerusalem's capture.2
1 How the Lord in his anger has set the daughter of Zion under a cloud! He has cast down from heaven to earth the splendor of Israel; he has not remembered his footstool in the day of his anger.