Albert Barnes Commentary 1 Kings 10:19

"There were six steps to the throne, and the top of the throne was round behind; and there were stays on either side by the place of the seat, and two lions standing beside the stays." — 1 Kings 10:19 (ASV)

Representations of thrones are frequent in Egyptian and Assyrian sculptures. They have no steps leading up to them but frequently stand on square bases. The back appears to be flat at the top, not rounded. Assyrian thrones have “stays,” or arms, on either side and generally stand on lion’s feet. They are always accompanied by a footstool.

Lions stood beside the stays - The arms of Assyrian thrones are occasionally supported by figures of animals. The throne of Rameses II at Medinet Abou has a sphinx at the side and a lion below the sphinx. The figure of the lion is naturally adopted by any imaginative race as an emblem of sovereignty.

In this case, the lion's adoption seems to have grown directly out of the poetic imagery of inspired prophets. Living before the time of Solomon, they had compared Israel (Numbers 23:24; Numbers 24:9), and more particularly Judah (Genesis 49:9), to a lion. The “twelve lions” of 1 Kings 10:20 were probably intended to be emblematic of the twelve tribes.

Josephus adds to the description of Solomon’s throne that the seat was supported by a golden ox or bull, with its head turned over its shoulder. Just as the lion was especially emblematic of Judah, so the ox or bull was for Ephraim (Hosea 4:16; Hosea 10:11; Jeremiah 31:18; and so on).