(1) The queen of Sheba heard of Solomon’s fame, through the name of GOD, and she came to test him with hard questions. (2) She arrived in Jerusalem with a very large retinue, with camels bearing spices, a great quantity of gold, and precious stones. When she came to Solomon, she asked him all that she had in mind. (3) Solomon had answers for all her questions; there was nothing that the king did not know, [nothing] to which he could not give her an answer.

(4) When the queen of Sheba observed all of Solomon’s wisdom, and the palace he had built, (5) the fare of his table, the seating of his courtiers, the service and attire of his attendants, and his wine service, and the burnt offerings that he offered at the House of GOD, she was left breathless. (6) She said to the king, “The report I heard in my own land about you and your wisdom was true. (7) But I did not believe the reports until I came and saw with my own eyes that not even the half had been told me; your wisdom and wealth surpass the reports that I heard. (8) How fortunate are your people and how fortunate are these your courtiers, who are always in attendance on you and can hear your wisdom! (9) Praised be the ETERNAL your God, who delighted in you and set you on the throne of Israel. It is because of GOD’s everlasting love for Israel that you were made king—to administer justice and righteousness.”

(10) She presented the king with one hundred and twenty talents of gold, and a large quantity of spices, and precious stones. Never again did such a vast quantity of spices arrive as that which the queen of Sheba gave to King Solomon.— (11) Moreover, Hiram’s fleet, which carried gold from Ophir, brought in from Ophir a huge quantity of almug wood and precious stones. (12) The king used the almug wood for decorations in the House of GOD and in the royal palace, and for harps and lyres for the musicians. Such a quantity of almug wood has never arrived or been seen to this day.— (13) King Solomon, in turn, gave the queen of Sheba everything she wanted and asked for, in addition to what King Solomon gave her out of his royal bounty. Then she and her attendants left and returned to her own land.

...ANOTHER interpretation: "And wisdom, from where can it be found?" - this refers to the Queen of Sheba, who heard of his wisdom, said 'I will go and see if he is wise or not', and from where do we know that she heard his wisdom? It is written (1 Kings 10:1): "And the Queen of Sheba heard the fame of Solomon concerning the name of the LORD, and she came to prove him with hard questions." What are "hard questions"? Rabbi Jeremiah Bar Shalom said: she asked him 'Are you Solomon, about whom I heard, and about your kingdom, and about your wisdom?' He replied 'Yes.' She said to him 'You are a great sage, but if I ask you one thing, will you answer me?' He replied (Proverbs 2:6): "For the LORD giveth wisdom; out of his mouth cometh knowledge and understanding." She asked him a riddle 'What are the seven that go out, the nine that enter, the two that pour, and the one who drinks?' He answered her 'Certainly, the seven days of menstruation go out, the nine months of pregnancy enter, two breasts pour, and the baby drinks.' She said to him 'You are a great sage, but if I ask you another thing will you answer me?' He replied 'For the LORD giveth wisdom', She asked him 'What is it, a woman said to her son: your father - my father, your elder - my husband, you - my son, and I - your sister?' He answered her 'Certainly, these are Lot's two daughters.' And another example she did: she brought before him children of one height and one garment, and said to him 'Distinguish for me from these males and females.' He hinted to his eunuch, and brought him nuts and shells, and began to scatter them before them; males, who were not ashamed, took them in their garments, and females, who were ashamed, took them in their handkerchiefs. He said to her 'These are males and these are females.' She said to him 'Son, you are a great sage!'. And another example she did: she brought circumcised and uncircumcised, said to him 'Distinguish for me the circumcised from the uncircumcised'; he immediately hinted to the high priest and opened the Ark of the Covenant, the circumcised among them bowed down to half their height, and not only that but their faces were filled with the radiance of the Divine Presence, and the uncircumcised among them fell on their faces, he immediately said to her 'These are uncircumcised and these are circumcised.' She said to him 'Where did you get that from?' He said to her 'From Balaam, for it is written (Numbers 24:4): "He hath said, which heard the words of God, which saw the vision of the Almighty, falling but with opened eyes", if he had not fallen - he would not have seen anything.' And if you don't want to learn from Balaam, come and learn from Job: at the hour when the three friends of Job came to comfort him, he said to them (Job 12:3): 'I have a heart like you; I am not inferior to you,' 'I am not inferior to you.' At that hour it was said to him (1 Kings 10:7): 'I did not believe the words until I came and my eyes saw, and behold, the half was not told to me; you have added wisdom and goodness to the hearing that I have heard; happy are your men, happy are these your servants who stand before you always and hear your wisdom; may the Lord your God be blessed who desired you, to place you on the throne of Israel and so on, and he made you king to do justice and righteousness.'

All that she desired. (He had relations with her and Nevuchadnetzar was born, and he later destroyed the Beis [Hamikdosh] that had stood 410 years in the territory of all the twelve tribes. Rabbi Yitzchok [Luria] of blessed memory) [He gave her more,] in addition to giving her gifts and delicacies that are found here but are not found in her place. Alternatively, Shlomo gave her gifts of intellectual wisdom by answering all the problems and questions that she had asked, in addition to solving the riddles that she had posed to him.—Ralbag