1 Kings 9:15-23

Verse 15

This is the reason of the levy - That is, in order to pay Hiram the sixscore talents of gold which he had borrowed from him (Hiram not being willing to take the Galilean cities mentioned above; or, having taken them, soon restored them again) he was obliged to lay a tax upon the people; and that this was a grievous and oppressive tax we learn from 1Kgs 12:1-4, where the elders of Israel came to Rehoboam, complaining of their heavy state of taxation, and entreating that their yoke might be made lighter.

And Millo - This is supposed to have been a deep valley between Mount Sion and what was called the city of Jebus, which Solomon filled up, and it was built on, and became a sort of fortified place, and a place for public assemblies. - See Calmet.
Verse 16

Pharaoh - had gone up, and taken Gezer - This city Joshua had taken from the Canaanites, Jos 10:33; Jos 12:12, and it was divided by lot to the tribe of Ephraim, and was intended to be one of the Levitical cities; but it appears that the Canaanites had retaken it, and kept possession till the days of Solomon, when his father-in-law, Pharaoh king of Egypt, retook it, and gave it to Solomon in dowry with his daughter.
Verse 18

And Tadmor in the wilderness - This is almost universally allowed to be the same with the celebrated Palmyra, the ruins of which remain to the present day, and give us the highest idea of Solomon's splendor and magnificence. Palmyra stood upon a fertile plain surrounded by a barren desert, having the river Euphrates on the east. The ruins are well described by Messrs. Dawkes and Wood, of which they give fine representations. They are also well described in the ancient part of the Universal History, vol. i., p. 367-70. The description concludes thus: "The world never saw a more glorious city; the pride, it is likely, of ancient times, and the reproach of our own; a city not more remarkable for the state of her buildings and unwontedness of her situation than for the extraordinary personages who once flourished there, among whom the renowned Zenobia and the incomparable Longinus must for ever be remembered with admiration and regret."
Verse 19

And all the cities of store - Though, by the multitude and splendor of his buildings, Solomon must have added greatly to the magnificence of his reign; yet, however plenteous silver and gold were in his times, his subjects must have been greatly oppressed with the taxation necessary to defray such a vast public expenditure.
Verse 21

A tribute of bond-service - He made them do the most laborious part of the public works, the Israelites being generally exempt. When Sesostris, king of Egypt, returned from his wars, he caused temples to be built in all the cities of Egypt, but did not employ one Egyptian in the work, having built the whole by the hands of the captives which he had taken in his wars. Hence he caused this inscription to be placed upon each temple: - Ουδεις εγχωριος εις αυτα μεμοχθηκε.

No native has labored in these

Diodor. Sic. Bibl., lib. i., c. 56.

It appears that Solomon might with propriety have placed a similar inscription on most of his works.
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