Under tribute - The comparison is probably suggested by the contrast between the condition of a conquered race (compare Joshua 16:10; Judges 1:30-33), and that of the freedom of their conquerors from such burdens. The proverb indicates that beyond all political divisions of this nature there lies an ethical law. The "slothful" descend inevitably to pauperism and servitude. The prominence of compulsory labor under Solomon 1-Kings 9:21 gives a special significance to the illustration.

The hand of the diligent shall bear rule - And why? because by his own industry he is independent; and every such person is respected wherever found.

The hand of the diligent shall bear rule,.... "Shall become rich", so Jarchi interprets it, according to Proverbs 10:4; Through diligence men get riches, and through riches they arrive to power and authority over others: from apprentices and journeymen workmen they become masters of their business; diligent men become masters of families, and have servants and workmen under them; become magistrates in cities, and bear rule over their fellow citizens, and are advanced to places of power and authority in the commonwealth; see Proverbs 22:29;
but the slothful shall be under tribute; the "slothful" or "deceitful hand" (l), for so it may be rendered and supplied; for usually such who are slothful, and do not care for business, get their living by deceitful methods, by tricking and sharping; and such become subject to others, to them that are diligent; hence said to be "under tribute", or tributary; because those that are tributary are in subjection to those to whom they pay tribute.
(l) "Manus fraudulentiae", Michaelis; "dolosa", Montanus, Junius & Tremellius, Mercerus, Gejerus; "fraudulenta", Tigurine version, Vatablus.

Those who will not take pains in an honest calling, living by tricks and dishonesty, are paltry and beggarly.

slothful--(Compare Margin), so called because he fails to meet his promises.
under tribute--not denoting legal taxes, but the obligation of dependence.

We take Proverbs 12:24-28 together as a group. In these verses the subject is the means of rising (in the world), and the two ways, the one of which leads to error, and the other to life.
24 The land of the diligent attains to dominion,
But slothfulness will become tributary.
In Proverbs 10:4 רמיּה was adj., but to כּף standing beside it; here it is to be regarded as adj. to יד (sluggish hand) supplied from 24a, but may be equally regarded as a subst. (slothfulness) (vid., at Proverbs 12:27). Regarding חרוּץ, vid., p. 211. מס signifies tribute and service, i.e., tributary service rendered to a master. In Proverbs 11:29 עבד stands for it. It is still the experience of to-day, as it was of Solomon's time, that slothfulness (indolence) brings down to a state of servitude, if not even deeper, but that vigorous activity raises to dominion or to the position of a master, i.e., to independence, wealth, respect, and power.