This is the sum of the expenses, which king Solomon offered to build the house of the Lord, and his own house, and Mello, and the wall of Jerusalem, and Heser, and Mageddo, and Gazer.

And this is the account of the levy which king Solomon raised, to build the house of Jehovah, and his own house, and Millo, and the wall of Jerusalem, and Hazor, and Megiddo, and Gezer.

And this is the matter of the tribute that king Solomon hath lifted up, to build the house of Jehovah, and his own house, and Millo, and the wall of Jerusalem, and Hazor, and Megiddo, and Gezer,

Now, this was the way of Solomon's system of forced work for the building of the Lord's house and of the king's house, and the Millo and the wall of Jerusalem and Megiddo and Gezer. ...

This is the sum of the expenses that king Solomon offered for the building of the house of the Lord, and his own house, and for Millo, and the wall of Jerusalem, and Hazor, and Megiddo, and Gezer.

Levy - See the marginal reference note.
Millo - See 2-Samuel 5:9 note. The Septuagint commonly render the word ἡ ἄκρα hē akra, "the citadel," and it may possibly have been the fortress on Mount Zion connected with the Maccabean struggles (1 Macc. 4:41; 13:49-52). Its exact site has not been determined.
And the wall of Jerusalem - David's fortification 2-Samuel 5:9; 1-Chronicles 11:8 had been hasty, and had now - fifty years later - fallen into decay. Solomon therefore had to "repair the breaches of the city of David" 1-Kings 11:27.
Hazor, Megiddo, and Gezer were three of the most important sites in the holy land. For the two first places, compare the marginal references and notes.
Gezer was a main city of the south. It was situated on the great maritime plain, and commanded the ordinary line of approach from Egypt, which was along this low region. The importance of Gezer appears from Joshua 10:33; Joshua 12:12, etc. Its site is near Tell Jezer, and marked now by Abu Shusheh. Though within the lot of Ephraim Joshua 16:3, and especially assigned to the Kohathite Levites Joshua 21:21, it had never yet been conquered from the old inhabitants (marginal references), who continued to dwell in it until Solomon's time, and apparently were an independent people 1-Kings 9:16.
Pharaoh took it before the marriage of Solomon with his daughter, and gave it "for a present" - i. e., for a dowry. Though in the East husbands generally pay for their wives, yet dower is given in some cases. Sargon gave Cilicia as a dowry with his daughter when he married her to Ambris king of Tubal: and the Persian kings seem generally to have given satrapial or other high offices as dowries to the husbands of their daughters.

This is the reason of the levy - That is, in order to pay Hiram the sixscore talents of gold which he had borrowed from him (Hiram not being willing to take the Galilean cities mentioned above; or, having taken them, soon restored them again) he was obliged to lay a tax upon the people; and that this was a grievous and oppressive tax we learn from 1-Kings 12:1-4, where the elders of Israel came to Rehoboam, complaining of their heavy state of taxation, and entreating that their yoke might be made lighter.
And Millo - This is supposed to have been a deep valley between Mount Sion and what was called the city of Jebus, which Solomon filled up, and it was built on, and became a sort of fortified place, and a place for public assemblies. - See Calmet.

And this [is] the reason of the levy which king Solomon raised; for to build the house of the LORD, and his own house, and (f) Millo, and the wall of Jerusalem, and Hazor, and Megiddo, and Gezer.
(f) Millo was as the town house or place of assembly which was open above.

And this is the reason of the levy which King Solomon raised,.... Both of men to work, 1-Kings 5:13, and of money to defray the expense:
it was for to build the house of the Lord; the temple:
and his own house; or palace:
and Millo; which he repaired: See Gill on 1-Samuel 5:9.
and the wall of Jerusalem; which, as Abarbinel says, was a large building, there being three walls one within another:
and Hazor; a city in the tribe of Naphtali, and which had been a royal city with the Canaanites; see Joshua 11:1.
and Megiddo; which was in the tribe of Manasseh, Joshua 17:11.
and Gezer; which was in the tribe of Ephraim, and formerly a royal city of the Canaanites, Joshua 10:33.

Here is a further account of Solomon's greatness. He began at the right end, for he built God's house first, and finished that before he began his own; then God blessed him, and he prospered in all his other buildings. Let piety begin, and profit follow; leave pleasure to the last. Whatever pains we take for the glory of God, and to profit others, we are likely to have the advantage. Canaan, the holy land, the glory of all lands, had no gold in it; which shows that the best produce is that which is for the present support of life, our own and others; such things did Canaan produce. Solomon got much by his merchandise, and yet has directed us to a better trade, within reach of the poorest. Wisdom is better than the merchandise of silver, and the gain thereof than fine gold, Proverbs 3:14.

this is the reason of the levy--A levy refers both to men and money, and the necessity for Solomon making it arose from the many gigantic works he undertook to erect.
Millo--part of the fort of Jerusalem on Mount Zion (2-Samuel 5:9; 1-Chronicles 11:8), or a row of stone bastions around Mount Zion, Millo being the great corner tower of that fortified wall (1-Kings 11:27; 2-Chronicles 32:5).
the wall of Jerusalem--either repairing some breaches in it (1-Kings 11:27), or extending it so as to enclose Mount Zion.
Hazor--fortified on account of its importance as a town in the northern boundary of the country.
Megiddo--(now Leijun)--Lying in the great caravan road between Egypt and Damascus, it was the key to the north of Palestine by the western lowlands, and therefore fortified.
Gezer--on the western confines of Ephraim, and, though a Levitical city, occupied by the Canaanites. Having fallen by right of conquest to the king of Egypt, who for some cause attacked it, it was given by him as a dowry to his daughter, and fortified by Solomon.

Raised - Both the levy of men; of which, 1-Kings 5:13, and the levy of money upon his people and subjects. He raised this levy, both to pay what he owed to Hiram, and to build the works following.