John Gill Bible Commentary

And this is the reason of the levy which King Solomon raised,.... Both of men to work, Kg1 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 Sa1 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 Jos 11:1. and Megiddo; which was in the tribe of Manasseh, Jos 17:11. and Gezer; which was in the tribe of Ephraim, and formerly a royal city of the Canaanites, Jos 10:33.