The historic meeting between King Solomon and the Queen of Sheba ends with an exchange of gifts and a final farewell. As the visit concludes, the king provides the queen with everything she desires, though there are varying perspectives on the exact nature of this abundance. The primary approach among commentators is divided into two main ideas. The material perspective suggests that Solomon gave her expensive items she had seen among his treasures and wanted [מלבי״ם, מצודת דוד], or specific goods she could not obtain in her own country [ביאור שטיינזלץ]. Conversely, the spiritual approach argues that these offerings were not physical at all, but rather intellectual. In this view, Solomon provided her with profound wisdom, guidance, and the solutions to her complex riddles, as he was the only person in the world capable of answering them [רש״י, רד״ק, רלב״ג]. A deeper, hidden layer suggests her requests hint at an intimate relationship that formed between them, a union that would eventually lead to the birth of Nebuchadnezzar, the future destroyer of the Temple [רש״י בשם האר״י].
Beyond fulfilling her specific requests, Solomon presented the queen with additional gifts on his own initiative [מצודת דוד]. These included special fruits, delicacies, and unique agricultural products native to the Land of Israel that did not grow in her homeland [רש״י, רד״ק]. This extra giving also served as a return gesture, matching the massive tribute she had presented to him when she first arrived [מלבי״ם, רד״ק, רלב״ג]. True to his royal status, the king bestowed these gifts with immense generosity and great abundance [מצודת דוד, מלבי״ם, רד״ק].
Following this exchange, the queen immediately departed for her home. Her direct return highlights the sole purpose of her travels. She had not set out on a general tour of the region's countries; rather, she made the long journey entirely to meet Solomon. Once her goals were met and she was fully satisfied, she concluded her visit and traveled straight back to her own land [מלבי״ם].