Charles Ellicott Commentary 2 Chronicles 9:12

"And king Solomon gave to the queen of Sheba all her desire, whatsoever she asked, besides that which she had brought unto the king. So she turned, and went to her own land, she and her servants." — 2 Chronicles 9:12 (ASV)

Besides what she had brought to the king. — It can hardly mean that Solomon returned her own presents. If the reading is correct, it can be understood as return presents; that is, gifts equal in value to those she had given.

Alternatively, and perhaps better, the clause can be regarded as a parenthetical note by the chronicler, indicating that the giving of presents was not all on one side. Solomon showed himself to be as royally generous as his visitor.

Putting the clause first would make this meaning clearer: “And quite apart from what she brought the king, Solomon gave the queen of Sheba all her desire.” Bertheau, however, proposes a slight change in the Hebrew text to yield the meaning, “beside what the king had brought for her.”

1 Kings 10:13 is much clearer: “besides what he had given her, according to the hand of king Solomon.” The Septuagint translates, “besides all that she brought to king Solomon;” the Vulgate, “and far more than she had brought him,” which may be a trace of the original reading; the Syriac, “besides what he had given her.” The Syriac and Arabic versions add, “and he revealed to her all that was in her heart.”

She turned. — This uses Hâphak, instead of pânâh from the Book of Kings, which is more commonly used in this sense.