The words of praise which the husband Proverbs 31:28 is supposed to have addressed to the ideal wife.
Virtuously - The Hebrew word has primarily (like "virtus") the idea of "strength," but is used with various shades of meaning. Here (as in Proverbs 12:4; Ruth 3:11) the strength is that of character stedfast in goodness. In other passages (e. g., Genesis 34:29; Psalm 49:10) it has the sense of "riches," and is so taken here by the Septuagint and Vulgate, see also the marginal rendering.

Many daughters have done virtuously - This is undoubtedly the speech of the husband, giving testimony to the excellence of his wife: "Her husband also, and he praiseth her, saying, 'many daughters,' women, 'have done virtuously,' with due propriety as wives, mistresses, and mothers; 'but Thou,' my incomparable wife, 'excellent them all;' ואת עלית על כלנה veath alith al cullanah, but Thou hast ascended above the whole of them - thou hast carried every duty, every virtue, and every qualification and excellency, to a higher perfection, than any of whom we have ever read or heard." And let the reader seriously consider the above particulars, as specified under the different heads and subdivisions; and he will be probably of the same mind. But high as the character of this Jewish matron stands in the preceding description, I can say that I have met at least her equal, in a daughter of the Revelation. Dr. Samuel Annesly, the wife of Samuel Wesley, sen., rector of Epworth in Lincolnshire, and mother of the late extraordinary brothers, John and Charles Wesley. I am constrained to add this testimony, after having traced her from her birth to her death, through all the relations that a woman can bear upon earth. Her Christianity gave to her virtues and excellences a heightening, which the Jewish matron could not possess. Besides, she was a woman of great learning and information, and of a depth of mind, and reach of thought, seldom to be found among the daughters of Eve, and not often among the sons of Adam.

Many daughters have done virtuously,.... This, according to Aben Ezra and Gersom, is what was said by her husband and children, and which seems to be right; especially they may be thought to be the words of her husband. By these "daughters" may be meant false churches, such as the church of Rome and her daughters, who is the mother of harlots, Revelation 17:17. These are "many", when the true church of Christ is but one, to whom she is opposed, Song 6:8. These may do many virtuous things externally; may make a great show of religion and devotion; may have a form of godliness, without the power of it; and a name to live, and be dead. The Vulgate Latin version renders it, "many daughters have gathered riches"; or "have possessed riches", as the Septuagint, Syriac, and Arabic versions, and so the Targum; and in this sense the phrase is sometimes used for getting riches and wealth; see Deuteronomy 8:17; and may well be applied to the false churches, the church of Rome and her daughters, who possess great riches and large emoluments, which yet in a short time will come to nothing, Revelation 18:17;
but thou excellest them all; in real beauty, in true riches, in purity of doctrine, in simplicity of worship, in holiness of life and conversation, in undefiled religion, in doing good works, properly so called. Christ's church is "the fairest among women", Song 1:8. So Ambrose interprets the daughters of heresies and heretics.

The words are those of her husband, praising her.
virtuously--(Compare Proverbs 31:10).

29 ר "Many are the daughters who have done bravely,
But thou hast surpassed them all together."
We have already often remarked, last time under Proverbs 29:6, that רב, not indeed in its sing., but in its plur. רבּים and רבּות, can precede, after the manner of a numeral, as attribute; but this syntactical licence, Proverbs 28:12, by no means appears, and needs to be assumed as little here as at Proverbs 8:26, although there is no reason that can be adduced against it. עשׂה חיל signifies here not the gaining of riches (the lxx, Syr., Targ., Jerome, Luther, Gesenius, Bttcher, and others), which here, where the encomium comes to its height, would give to it a mercenary mammon-worship note - it indeed has this signification only when connected with ל of the person: Sibi opes acquirere, Deuteronomy 6:17; Ezekiel 28:4 - but: bravery, energy, and, as the reference to אשׁת חיל demands, moral activity, capacity for activity, in accordance with one's calling, ποιεῖν ἀρετήν, by which the Venet. translates it. בּנות is, as in the primary passages, Genesis 30:13; Song 6:9, a more delicate, finer name of women than נשׁים: many daughters there have always been who have unfolded ability, but thou my spouse hast raised thyself above them all, i.e., thou art excellent and incomparable. Instead of עלית, there is to be written, after Chajug, Aben Ezra (Zachoth 7a), and Jekuthiel under Genesis 16:11, עלית; the Spanish Nakdanim thus distinguish the forms מצאת, thou hast found, and מצאת, she has found. כּלּנה, for כּלּן, Genesis 42:36.