The kings of Tarshish and of the isles shalt bring presents - Though Solomon did not reign over Cilicia, of which Tarsus was the capital, yet he might receive gifts, not in the sense of tribute; for מנחה minchah, the word here used, signifies a gratitude or friendly offering.
The kings of Sheba and Seba - Both countries of Arabia. From the former came the queen of Sheba, to hear the wisdom of Solomon. And she brought exceeding great presents or gifts, but not in the way of tribute, for Solomon had no jurisdiction in her country. And certainly many sovereigns, to obtain his friendship, sent him various presents of the choicest produce of their respective countries; and no doubt he did with them as with the queen of Sheba, gave them gifts in return. Hence the word אשכר eshcar is used, which signifies "a compensative present, made on account of benefits received."
And of the isles - Representing also distant lands; or lands beyond the seas. The word “islands” among the Hebrews commonly denoted distant seacoasts, particularly those of the Mediterranean. See the notes at Isaiah 41:1.