Albert Barnes Commentary 2 Chronicles 26:10

"And he built towers in the wilderness, and hewed out many cisterns, for he had much cattle; in the lowland also, and in the plain: [and he had] husbandmen and vinedressers in the mountains and in the fruitful fields; for he loved husbandry." — 2 Chronicles 26:10 (ASV)

He built towers in the desert. These were refuges for the flocks and the herdsmen in the wild pasture country on the borders of the Holy Land, especially toward the south and southeast.

Wells. The alternative translation, often found in the margin, is preferable. Judea depends largely for its water supply on reservoirs where the rainfall is stored. These are generally cut into the natural rock and covered at the top.

For he had much cattle... Some prefer the reading, "for he had much cattle there, both in the low country and on the plains," referring to three pasture districts:

1. The "wilderness," or the high tract to the south and southeast, extending from the western shores of the Dead Sea to the vicinity of Beersheba.
2. The "low country," or the coastal plain on the west, between the hills of Judea and the sea.
3. The "plains," or the rich grazing land beyond the Jordan on the plateau of Gilead.

Uzziah’s possession of this last district must have been connected with the submission of the Ammonites (see 2 Chronicles 26:8).

In the mountains, and in Carmel. These terms describe Judea proper—the hilly tract between the low coastal plain on one side and the wilderness and the Jordan Valley on the other. By "Carmel" we must understand not the famous mountain of that name, which belonged to Samaria, but the cultivated portions of the Judean hill country (see the marginal note).