﴿أَلَّا يَسْجُدُوا﴾ Abu Ja'far and Al-Kisai'i read: 'alā yasjūdū' with a light pronunciation. When they stand, they stand as 'alā yā'—'alā yā' followed by 'asjūdū,' meaning: 'O these people, prostrate yourselves.' They treated it as a new command from Allah, omitting 'these people' due to the implication of 'yā.' Some report from the Arabs: 'alā yā arhamūnā' (O people, have mercy on us), intending 'alā yā qawm' (O people). Al-Akhtal said: 'alā yā aslamī yā Hind, Hind bani Bakr...' (O Hind, submit to me, daughter of Bakr...). If 'hayyāna' (my people) refers to the last of the age [[Editor’s note: This verse is cited in Al-Balāghah in the entry 'iḍā' and also referenced by Al-Tabarī: 19/149]].

This implies: 'O Hind, submit to me.' Thus, 'alā' here is an interjected speech, not part of the narrative, possibly from the hoopoe or Solomon. Abu Ubaydah said: This is a new command from Allah: 'O people, prostrate yourselves.' Others read: 'allā yasjūdū' with emphasis, meaning: 'And Satan has adorned their deeds so that they do not prostrate themselves,' ﴿لِلَّهِ الَّذِي يُخْرِجُ الْخَبْءَ﴾ (to Allah who brings forth the hidden), i.e., the concealed, ﴿فِي السَّمَوَاتِ وَالْأَرْضِ﴾ (in the heavens and the earth), i.e., what has been hidden. Most exegetes say: The hidden of the heavens is rain, and the hidden of the earth is vegetation. In the reading of 'Abd Allah: 'yakhruju al-khubbā min as-samāwāt wa al-ard,' where 'min' and 'fi' alternate.

The Arabs say: 'Lā astakhsirunna al-'ilm fikum,' meaning 'from you.' It is said: 'al-khubbā' means 'the unseen,' i.e., Allah knows the unseen of the heavens and the earth.

﴿وَيَعْلَمُ مَا تُخْفُونَ وَمَا تُعْلِنُونَ﴾ Al-Kisai'i and Hafṣ, via 'Asim, read with a tā' in both instances, since the beginning of the verse is addressed to the people on the reading of Al-Kisai'i with the light 'alā,' while others read with a yā'.

﴿اللَّهُ لَا إِلَهَ إِلَّا هُوَ رَبُّ الْعَرْشِ الْعَظِيمِ﴾ Meaning: He is the only one worthy of worship and prostration, none other. The throne of Queen Sheba, though great, is insignificant compared to His throne, exalted and glorified. Here the hoopoe's speech concludes, and when the hoopoe finished speaking.

﴿قَالَ﴾ Solomon said to the hoopoe: ﴿سَنَنْظُرُ أَصَدَقْتَ﴾ (We will see if you speak the truth), ﴿أَمْ كُنْتَ مِنَ الْكَاذِبِينَ﴾ (or are you among the liars)? The hoopoe guided them to water, so they dug wells [[Editor’s note: Rukāyā: plural of rukīyah, a well]]. People and animals were brought, then Solomon wrote a letter: 'From the servant of Allah, Solomon son of David, to Bilqis, Queen of Sheba: In the name of Allah, the Most Gracious, the Most Merciful. Peace be upon those who follow the guidance.

After this: Do not exalt yourself over me, and come to me as Muslims.' Ibn Jurayj said Solomon did not add anything beyond what Allah revealed in His book. Qatadah said the prophets wrote brief letters, not lengthy. When he wrote the letter, he sealed it with musk and stamped it with his seal.

Then he said to the hoopoe: ﴿اذْهَبْ بِكِتَابِي هَذَا فَأَلْقِهْ إِلَيْهِمْ﴾ (Go with this letter and cast it to them).