Return to them, for we will surely come to them with soldiers that they will be powerless to encounter, and we will surely expel them therefrom in humiliation, and they will be debased."
More than one of the scholars of Tafsir among the Salaf and others stated that she sent him a huge gift of gold, jewels, pearls and other things. It is apparent that Sulayman, peace be upon him, did not even look at what they brought at all and did not pay any attention to it, but he turned away and said, rebuking them:
أَتُمِدُّونَنِ بِمَالٍ
("Will you help me in wealth") meaning, `are you trying to flatter me with wealth so that I will leave you alone with your Shirk and your kingdom'
فَمَآ ءَاتَـنِى اللَّهُ خَيْرٌ مِّمَّآ ءَاتَـكُمْ
(What Allah has given me is better than that which He has given you!) means, `what Allah has given to me of power, wealth and troops, is better than that which you have.'
"Are you giving me an aid of wealth? So what Allah has given me is much better than He has given to you. But you yourselves are proud of your gift. 27:36.
When Bilqis's envoys reached the court of Sayyidna Sulaiman (علیہ السلام) with the gifts and presents sent by her, he said to them ` Do you wish to help me with wealth? Whatever wealth and bounties I have been given by Allah is much better than your wealth and material. Therefore, I do not accept your presents of wealth. You better take them away, and enjoy them yourself.
In comparison with the invaluable wealth, which Solomon had received in the shape of prophethood and the realisation of God, every other kind of wealth was worthless in his eyes. So, when gifts of gold and silver were presented to him on behalf of the Queen of Sheba, he did not even look at them. In the way he conducted himself, Solomon gave the emissaries of the Queen of Sheba the impression that his real concern was that of principle and not of self-interest. The Quranic commentator Ibn Kathir, by way of explanation, paraphrases Solomon’s words, ‘Do you want to influence me with your wealth so that I should let you off along with your polytheism and allow you to keep your kingdom?’ The power and empire of Solomon were the gifts of God. Similarly, the manner in which he dealt with the kingdom of the Sabeans was also a godly matter. Shah Abdul Quadir (Dehlavi) writes in connection with verse 37, ‘No other prophet spoke like this. Soloman had the force of God Almighty’s empire behind him, so he spoke like this.’
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.