John Gill Commentary Ezekiel 27:3

"and say unto Tyre, O thou that dwellest at the entry of the sea, that art the merchant of the peoples unto many isles, thus saith the Lord Jehovah: Thou, O Tyre, hast said, I am perfect in beauty." — Ezekiel 27:3 (ASV)

And say unto Tyrus, O you that are situated at the entry of the
sea

Of the Mediterranean sea; at the eastern part of it, not above half a mile from the continent; and so fit for a seaport, and a harbour for shipping; so mystical Tyre sits on many waters, (Revelation 17:1).

which are a merchant of the people for many isles ; the inhabitants of many isles brought the produce of them to her; who took them off their hands, or sold them for them to others; these came from several quarters to trade with her in her markets; and who supplied other isles and countries with all sorts of commodities, for which they either resorted to her, or she sent by ships unto them; so Rome is represented as the seat of merchandise, (Revelation 18:7Revelation 18:11–13).

thus says the Lord God, O Tyrus, you have said ; in your heart, in the pride of it, and with your mouth, praising and commending yourself; which is not right: I am of perfect beauty : built on a good foundation, a rock; surrounded with walls and towers; the streets arranged in order, and filled with goodly houses; having a good harbour for shipping, and being a mart for all manner of merchandise, Jerusalem being destroyed, Tyre assumes her character, (Psalms 48:2) (50:2) (Lamentations 2:15).