The restoration of a strategic and historical city to the borders of Judah marks the dawn of a prosperous new era. Following a period of military and political instability, the fortification of this southern stronghold signals a return to national security and success. Originally an Edomite territory, the city of Eilat was conquered by King David and remained under Judean control throughout the reign of Solomon. Generations later, during the rule of King Jehoram, Edom rebelled and reclaimed the territory. Eventually, Amaziah struck Edom and won the city back, but he destroyed its walls, leaving it entirely in ruins [מלבי״ם, רד״ק, אברבנאל]. Because the city was left breached and defenseless, Judah could not maintain a secure hold over it.
The true restoration of the territory occurred when Amaziah's son, Uzziah, rebuilt its walls and transformed it into a fortress. Only through this physical reconstruction was the city practically and permanently brought back under Judean sovereignty, as an unfortified city cannot be effectively controlled [מצודת דוד, אברבנאל].
The exact timing of this rebuilding, noted as happening after the death of Amaziah, is understood in several ways [ביאור שטיינזלץ]. One perspective suggests that Uzziah actually began his rule while his father was still alive, reigning for fifteen years while Amaziah lived in exile in Lachish due to a conspiracy against him. Even so, the city was only given to Uzziah to rebuild after his father passed away [רש״י]. Others strongly dispute this timeline, using the recorded years of the kings to show that the conspiracy against Amaziah occurred right before his death, not many years prior. In this view, the timing highlights a sharp contrast between the two leaders. Immediately after his father died, Uzziah began to experience great success granted by God, a blessing his father lacked in his final days, and this success began with the rebuilding of Eilat [רד״ק, חומת אנך].
Another approach focuses entirely on the completion of the conquest rather than the start of Uzziah's reign. Although Amaziah initiated the military campaign to take back Eilat, the city could not truly be considered part of Judah while it lay in ruins. It was only after his death, when Uzziah finally rebuilt the defensive walls, that the conquest was completed and the city officially and permanently returned to the kingdom [מצודת דוד, אברבנאל].