Charles Ellicott 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)

Tarshish. —The question of the identity of this place (or district) with the “Tartessus” of the Greeks is too long for a note. (See Jonah 1:3.) But plainly the mention here of “the isles,” i.e., islands and coasts of the Mediterranean (Isaiah 11:11), is in favour of the identity.

Bring presents. —Literally, return presents, but not in the sense of an interchange of royal gifts (as 1 Kings 10:13) but of “payment of tribute.” The expression is illustrated by the words “revenue,” “custom-house returns,” etc. (Compare the Latin, reditus.)

Sheba. —The Joktanic kingdom, embracing the greater part of Yemen or Arabia Felix, and so here representing Arabia (the Septuagint and Vulgate have “kings of Arabians”), while “Seba” (or “Saba”), which was Cushite, and was by Josephus (A. J., 2:10, s. 2), identified with “Meroë,” represents Africa. (Genesis 10:28, and Smith’s Bible Dictionary, articles “Sheba” and “Seba.”)