Albert Barnes Commentary 2 Kings 14:22

"He built Elath, and restored it to Judah, after that the king slept with his fathers." — 2 Kings 14:22 (ASV)

Elath, or Eloth (see 1 Kings 9:26), was located near Ezion-Geber in the Gulf of Akabah. The city had been lost to Judah when Edom revolted against King Joram (2 Kings 8:22).

Uzziah’s re-establishment of the city was one of his first acts as king, made possible by his father’s military victories (2 Kings 14:7). This action suggests a desire to renew the maritime trade ventures that Solomon had successfully conducted and which Jehoshaphat had attempted in vain (1 Kings 22:48).