Albert Barnes Commentary Psalms 72:10

"The kings of Tarshish and of the isles shall render tribute: The kings of Sheba and Seba shall offer gifts." — Psalms 72:10 (ASV)

The kings of Tarshish - On the situation of Tarshish, see the notes at (Isaiah 2:16). Compare (Psalms 48:7). The word seems to be used here to denote any distant region abounding with riches.

And of the isles ... - Representing also distant lands, or lands beyond the seas. The word “islands” among the Hebrews commonly denoted distant seacoasts, particularly those of the Mediterranean. See the notes at (Isaiah 41:1).

The kings of Sheba and Seba - places in Arabia. On the word “Sheba,” see the notes at (Isaiah 60:6). On the word “Seba,” see the notes at (Isaiah 43:3).

Shall offer gifts - See the notes at (Psalms 45:12). Compare (Isaiah 60:5–7), (Isaiah 60:13–17).