John Gill's Bible Commentary Ver. 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 provisions raised; these seem to be the twelve “phylarchi”, or governors of tribes, Eupolemus f44 , an Heathen writer, speaks of, before whom, and the high priest, David delivered the kingdom to Solomon; though in that he was mistaken, that they were in being then, since these were officers of Solomon’s creating.
Matthew Henry Commentary
Verses 1-19 - In the choice of the great officers of Solomon's court, no doubt, his wisdom appeared. Several are the same that were in his father's time. plan was settled by which no part of the country was exhausted to supply his court, though each sent its portion.
Original Hebrew ולשׁלמה8010 שׁנים8147 עשׂר6240 נצבים5324 על5921 כל3605 ישׂראל3478 וכלכלו3557 את853 המלך4428 ואת853 ביתו1004 חדשׁ2320 בשׁנה8141 יהיה1961 על5921 אחד259 לכלכל׃3557