Capernaum was Jesus" base, and He performed many miracles there, half of the10 recorded in this section of the Gospel ( Matthew 4:13; Matthew 8:5-17; Matthew 9:2-8; Matthew 9:18-33). It, like wicked Babylon, would suffer eternal damnation ( Isaiah 14:15). Hades is the place of the dead (cf. Matthew 5:22; Matthew 16:18). In view of the tower of Babel and the Exile the Jews regarded Babylon as the worst of all cities. Sodom likewise was infamous for its wickedness (cf. Matthew 10:15). Jesus probably used the second person singular as a rhetorical device to address these cities. He addressed His audience with the plural "you" ( Matthew 11:22; Matthew 11:24). [source][source][source]
"Anyone who visits the ruins of Capernaum today and sees the pitiful remains of what was once a beautiful city, can realize the literalness with which this prophecy has been fulfilled. Significantly, Tiberias, not far away, was not condemned and is not in ruins." [1][source]
These towns had rejected Jesus and His ministry by their indifference. The citizens followed Him and appreciated His healing ministry, but they did not respond to His message. [source][source][source]
"They perhaps took a languid interest in His miracles and teaching; but His beneficence never touched their hearts, and His doctrine produced no change in their lives." [2][source]
"This passage vividly illustrates the simple truth that the greater the Revelation , the greater the accountability." [3][source]