The historic encounter between King Solomon and the Queen of Sheba concludes a long, remarkable journey. She had set out on her own initiative to hear his wisdom and express her deep respect [ביאור שטיינזלץ]. As their time together comes to an end, their parting is marked by a mutual exchange of gifts, reflecting the strong bond they had formed.
Solomon grants the queen everything she desires, a gesture that is understood in two distinct ways. Some explain that she saw precious objects throughout his palace and requested them for herself, which the king graciously provided [מצודת דוד, ביאור שטיינזלץ]. Others view her requests through a spiritual lens, suggesting that Solomon gave her the answers to the complex riddles and the deep wisdom she had come to learn [רד״ק].
The primary approach among commentators is that their parting involved an official, and perhaps even commercial, trading of gifts [ביאור שטיינזלץ]. Solomon gave her valuable presents in return for the massive tribute she had initially brought to him [מצודת דוד, רד״ק, מלבי״ם, חומת אנך]. With great generosity, he provided her with unique items native to the Land of Israel that were completely unavailable in her own country [רש״י, רד״ק].
The specific way this exchange is recorded in different historical accounts sparks an interesting discussion. In one account, the phrasing makes it seem as though the queen gave Solomon more than he gave her. This was written intentionally to honor the kings of Judah, highlighting their immense wealth and secure status [רש״י]. Another perspective offers a deeper conceptual explanation based on the principle that when a highly important person accepts something, it is as if they are giving a gift. Because Solomon was such an elevated king, his mere willingness to accept the queen's tribute was considered a profound gift to her. Therefore, the very act of her bringing the tribute is viewed as part of what Solomon bestowed upon her [חומת אנך].
Following this grand exchange, the visit comes to a close. The queen turns away, facing the road back home, and she and her servants make their journey back to their own land [מצודת דוד, רד״ק, ביאור שטיינזלץ].