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 1 Kings 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.
Levy - See the marginal reference note.
Millo - See 2 Samuel 5:9 note. The Septuagint commonly render the word ἡ ἄκρα hē akra “the citadel,” and it may possibly have been the fortress on Mount Zion connected with the Maccabean struggles (2 Samuel 5:9; 1 Chronicles 11:8 had been hasty, and had now - fifty years later - fallen into decay. Solomon therefore had to “repair the breaches of the city of David” 1 Kings 11:27.
Hazor, Megiddo, and Gezer were three of the most important sites in the holy land. For the two first places, compare the marginal references and notes.
Gezer was a main city of the south. It was situated on the great maritime plain, and commanded the ordinary line of approach from Egypt, which was along this low region. The importance of Gezer appears from Joshua 10:33; Joshua 12:12, etc. Its site is near Tell Jezer, and marked now by Abu Shusheh. Though within the lot of Ephraim Joshua 16:3, and especially assigned to the Kohathite Levites Joshua 21:21, it had never yet been conquered from the old inhabitants (marginal references), who continued to dwell in it until Solomon‘s time, and apparently were an independent people 1 Kings 9:16.
Pharaoh took it before the marriage of Solomon with his daughter, and gave it “for a present” - i. e., for a dowry. Though in the East husbands generally pay for their wives, yet dower is given in some cases. Sargon gave Cilicia as a dowry with his daughter when he married her to Ambris king of Tubal: and the Persian kings seem generally to have given satrapial or other high offices as dowries to the husbands of their daughters.
Placed at the head of a nation that had been set as a beacon light to the surrounding nations, Solomon should have used his God-given wisdom and power of influence in organizing and directing a great movement for the enlightenment of those who were ignorant of God and His truth. Thus multitudes would have been won to allegiance to the divine precepts, Israel would have been shielded from the evils practiced by the heathen, and the Lord of glory would have been greatly honored. But Solomon lost sight of this high purpose. He failed of improving his splendid opportunities for enlightening those who were continually passing through his territory or tarrying at the principal cities. PK 71.1
The missionary spirit that God had implanted in the heart of Solomon and in the hearts of all true Israelites was supplanted by a spirit of commercialism. The opportunities afforded by contact with many nations were used for personal aggrandizement. Solomon sought to strengthen his position politically by building fortified cities at the gateways of commerce. He rebuilt Gezer, near Joppa, lying along the road between Egypt and Syria; Beth-horon, to the westward of Jerusalem, commanding the passes of the highway leading from the heart of Judea to Gezer and the seacoast; Megiddo, situated on the caravan road from Damascus to Egypt, and from Jerusalem to the northward; and “Tadmor in the wilderness” (2 Chronicles 8:4), along the route of caravans from the east. All these cities were strongly fortified. The commercial advantages of an outlet at the head of the Red Sea were developed by the construction of “a navy of ships in Ezion-geber, ... on the shore of the Red Sea, in the land of Edom.” Trained sailors from Tyre, “with the servants of Solomon,” manned these vessels on voyages “to Ophir, and fetched from thence gold,” and “great plenty of almug trees, and precious stones.” Verse 18; 1 Kings 9:26, 28; 10:11. PK 71.2
The revenue of the king and of many of his subjects was greatly increased, but at what a cost! Through the cupidity and shortsightedness of those to whom had been entrusted the oracles of God, the countless multitudes who thronged the highways of travel were allowed to remain in ignorance of Jehovah. PK 72.1
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