John Gill Commentary 2 Chronicles 20:36

"and he joined himself with him to make ships to go to Tarshish; and they made the ships in Ezion-geber." — 2 Chronicles 20:36 (ASV)

And he joined himself with him to make ships to go to Tarshish Of which, (See Gill on 1 Kings 22:48), and though it is there said, (1 Kings 22:49) , that Jehoshaphat refused letting the servants of Ahaziah go with his, that was after he had been reproved for joining with him, and after the ships were broken:

and they made the ships in Eziongeber ; of which (See Gill on 1 Kings 9:26).