Albert Barnes Commentary Esther 10:1

"And the king Ahasuerus laid a tribute upon the land, and upon the isles of the sea." — Esther 10:1 (ASV)

A tribute — Perhaps an allusion to some fresh arrangement of the tribute likely to have followed on the return of Xerxes from Greece.

Upon the isles of the sea — Cyprus, Aradus, the island of Tyre, Platea, etc., remained in the hands of the Persians after the victories of the Greeks, and may be the “isles” here intended.