1 Kings 4:7

“And Solomon had twelve officers over all Israel, etc.] Not with respect to the twelve tribes of Israel, for it does not appear that they had each of them a tribe under them, but some particular places in a tribe; but with respect to the twelve months of the year, in which each took his turn: which provided victuals for the king and his household: each man his month in a year made provision; furnished food of all sorts out of the country in which they presided for the space of one month in a year; by which means there was always a plenty of provisions at court for the king’s family, and for all strangers that came and went, and no one part of the land was burdened or drained, nor the price of…”

“HIS TWELVE OFFICERS. (Kg1 4:7-21) Solomon had twelve officers over all Israel--The royal revenues were raised according to the ancient, and still, in many parts, existing usage of the East, not in money payments, but in the produce of the soil. There would be always a considerable difficulty in the collection and transmission of these tithes (Sa1 8:15). Therefore, to facilitate the work, Solomon appointed twelve officers, who had each the charge of a tribe or particular district of country, from which, in monthly rotation, the supplies for the maintenance of the king's household were drawn, having first been deposited in "the store cities" which were erected for their reception (Kg1 9:19;…”

“The requirement of a portion of their produce from subjects, in addition to money payments, is a common practice of Oriental monarchs. It obtained in ancient, and it still obtains in modern, Persia. return to 'Top of Page'”

“4:7-19 The twelve district governors probably handled lesser administrative duties, such as securing revenue and providing food for the king’s household. Solomon’s twelve districts did not exactly coincide with the old tribal allotments.”

“officers: These are doubtless to be considered as general receivers; for, as Sir John Chardin observes, "the revenues of the princes of the East are paid in the fruits and productions of the earth. there are no other taxes on the peasants." each man: Ch1 27:1-15 3 Kings (1 Kings) 4:8”

“Solomon's Official Persons and Their Districts. - Kg1 4:7. Solomon had (appointed) twelve נצּבים over all Israel, who provided (כּלכּלוּ) for the king and his house, i.e., supplied provisions for the necessities of the court. These prefects are not to be regarded as "chamberlains," or administrators of the royal domains (Michaelis and Ewald), for these are mentioned in Ch1 27:25. under a different title. They are "general receivers of taxes," or "chief tax-collectors," as Rosenmller expresses it, who levied the king's duties or taxes, which consisted in the East, as they still do to the present time, for the most part of natural productions, or the produce of the land, and not of money…”