Rulers give each other gifts to strengthen their relationships and show mutual respect. It is better to give than to receive… The gold from Sheba is also mentioned in Psalm 72:15, one of the two psalms by Solomon. Gold, incense, precious stones—all of this makes one think of the wise men from the East (Matthew 2:1–23) and their adoration of the young Jesus. Never again has so much incense been brought: the quantity is unparalleled. Isaiah 60:11 describes how the wealth is brought into God’s new Jerusalem (see also Revelation 21:24–26). In the end, all the wealth of the world will flow back to God.
10 Then she gave the king 120 talents of gold, and a very great quantity of spices and precious stones. Never again came such an abundance of spices as these that the queen of Sheba gave to King Solomon.