Who sets themselves and takes counsel together against the Lord in this passage?
The kings of the earth and the rulers of Israel—Jew and Gentile alike—set themselves and take counsel together against the Lord and His Anointed. This coalition included the Romans under Pilate, who carried out the crucifixion, and Israel, who rejected Christ's sovereign rule.
Les teaches that Psalm 2 describes the heathen (Gentiles) and the people (Israel) imagining a vain thing. The kings of the earth set themselves, and the rulers of Israel take counsel together. Though Acts blames Israel for crucifying Christ, Rome carried it out—Pilate made the decree. Israel and the Romans together turned against the Anointed (Christ/Messiah). They sought to break the Godhead's bands and cast away His cords, rejecting God's sovereign rule. Christ came to proclaim He was King, ready to set up the Kingdom, but Jew and Gentile alike said, 'No way, we'll not have this man to rule over us.' God's response from heaven is laughter and derision.