1 Kings 12:4

“Thy father made our yoke grievous, etc.] Laid heavy taxes upon them, for the finishing of his buildings, for the maintenance of his household, for keeping such a large number of horses and chariots, and for the salaries of his officers, and for the support of his magnificent court; though they had very little reason to complain, since this was for the honour and grandeur of their nation, and they enjoyed their liberty, and lived in peace, plenty, and safety all his days; and such an abundance of riches was brought unto them by him that silver was as the stones of the street; though perhaps the taxes might be increased in the latter part of his life, for the support of his vast number of…”

“Thy father made our yoke grievous--The splendor of Solomon's court and the magnitude of his undertakings being such, that neither the tribute of dependent states, nor the presents of foreign princes, nor the profits of his commercial enterprises, were adequate to carry them on, he had been obliged, for obtaining the necessary revenue, to begin a system of heavy taxation. The people looked only to the burdens, not to the benefits they derived from Solomon's peaceful and prosperous reign--and the evils from which they demanded deliverance were civil oppressions, not idolatry, to which they appear to have been indifferent or approving.”

“The complaint was probably twofold. The Israelites no doubt complained in part of the heavy weight of taxation laid upon them for the maintenance of the monarch and his court 1 Kings 4:19-23. But their chief grievance was the forced labor to which they had been subjected 1 Kings 5:13-14; 1 Kings 11:28. Forced labor has been among the causes leading to insurrection in many ages and countries. It helped to bring about the French Revolution, and it was for many years one of the principal grievances of the Russian serfs. Jeroboam’s position as superintendent of the forced labors of the tribe of Ephraim 1 Kings 11:28 revealed to him the large amount of dissatisfaction which Solomon’s system had…”

“Grievous - By heavy taxes and impositions, not only for the temple and his magnificent buildings, but for the expenses of his numerous court, and of so many wives and concubines. And Solomon having so grossly forsaken God, it is no wonder if he oppressed the people. 3 Kings (1 Kings) 12:7”

“12:4 harsh labor demands and heavy taxes: See 4:7, 22-23; 5:13-18; 9:20-23; 11:27-28.”

“our yoke: Kg1 4:7, Kg1 4:20, Kg1 4:22, Kg1 4:23, Kg1 4:25, Kg1 9:15, Kg1 9:22, Kg1 9:23; Sa1 8:11-18; Ch2 10:4, Ch2 10:5; Mat 11:29, Mat 11:30; Mat 23:4; Jo1 5:3 3 Kings (1 Kings) 12:6”