Albert Barnes Commentary 1 Kings 12:4

"Thy father made our yoke grievous: now therefore make thou the grievous service of thy father, and his heavy yoke which he put upon us, lighter, and we will serve thee." — 1 Kings 12:4 (ASV)

The complaint was likely twofold. The Israelites undoubtedly complained about the heavy taxation imposed on them to maintain the monarch and his court (1 Kings 4:19–23). Their chief grievance, however, was the forced labor to which they had been subjected (1 Kings 5:13–14).

Forced labor has been a cause of insurrection in many ages and countries. It helped bring about the French Revolution and was, for many years, one of the principal grievances of the Russian serfs.

Jeroboam’s position as superintendent over the forced labor of the tribe of Ephraim (1 Kings 11:28) revealed to him the great dissatisfaction that Solomon’s system had produced. His planned rebellion during Solomon’s reign may have been connected with this persistent grievance.