The grand metaphor comparing the city of Tyre to a massive, luxury ship continues by detailing the rare and fine raw materials used in its construction. The vessel's oars, the long wooden poles with wide ends used to row and navigate the water, were crafted from incredibly strong wood brought from the Bashan region. While the primary approach among commentators identifies this wood as massive oak trees, some suggest the oars were made from chestnut wood [רד״ק].
Another vital section of the ship was built with equal attention to wealth and function. Commentators disagree on the exact nature of this part. The central approach identifies it as the ship's rudder, the wide wooden board at the back that the captain grips to steer the vessel in any direction [רש״י, מצודת דוד, מלבי״ם, ביאור שטיינזלץ]. On the other hand, others explain that this refers to the ship's wooden boards, specifically those used to build the deck, the cabins, or a tall luxury tower at the top of the ship [רד״ק, ביאור שטיינזלץ]. Regardless of whether it was the rudder or the deck, these wooden parts were decorated with fine elephant ivory to give the ship a highly wealthy appearance [מצודת ציון, רד״ק].
There are two main views regarding the origin of these materials and how they were used. One view suggests that a specific group of people, the Assyrians, brought this choice ivory from the distant islands of the Kittim, a region known for its elephants, to decorate the ship [מצודת דוד, רד״ק, מלבי״ם]. A second approach argues that the text is not talking about a nation, but rather a specific type of tree. According to this understanding, the rudder or the deck boards were built from strong boxwood brought from the islands of the Kittim. This sturdy wood was then coated and studded with ivory pegs, giving the ship both structural strength and great beauty [רש״י, רד״ק, ביאור שטיינזלץ].