The woman is Bilqis, the daughter of Sharahil. Her father was the king of all the land of Yemen. He had given birth to forty kings, and he had no offspring other than her. She dominated the kingdom, and she and her people were Magians who worshipped the sun. The pronoun in 'TAMLIKAHUM' refers back to Saba. If it is meant by it the people, then the matter is clear. If the city is meant, then its meaning is that it dominates its inhabitants. It was said in the description of her throne: it was eighty cubits by eighty, and its thickness was eighty. Some said thirty instead of eighty. It was made of gold and silver, adorned with various jewels. Its legs were made of red and green rubies, pearls, and emeralds. There were seven houses on it, with each house having a closed door. If you say: how did he find her throne to be so great when he saw the kingdom of Solomon? I say: it is possible that her state was seen as small compared to that of Solomon, so he found that throne to be great. It is also possible that Solomon did not have anything like it, even though his kingdom was great in every aspect, just as some princes of the regions have something that is not comparable to the king who rules over them and employs them. Among the foolish ones, there are those who stop at his saying 'and she has a throne' and then begin with 'great' meaning: a great matter, that I found her and her people prostrating to the sun. This is what the hoopoe found astonishing about her throne, and he fell into a great matter, which is the distortion of the Book of Allah. If you say: how did it say 'and she was given from everything' alongside Solomon's saying 'and we were given from everything' as if it equated between them? I say: there is a significant difference between them, because Solomon, peace be upon him, connected his saying to what is a miracle from Allah, which is the teaching of the language of birds. He first referred to what he was given from prophethood, wisdom, and the means of religion, then to kingship and worldly means. The hoopoe connected it to kingship and only intended what she was given from worldly means suitable for her state, so there is a vast distance between the two statements. If you say: how did it remain hidden from Solomon where she was, while the distance between his station and her land was close, being a journey of three days between Sana'a and Ma'rib? I say: perhaps Allah, the Exalted, concealed it from him for a wisdom He saw, just as He concealed the location of Yusuf from Yaqub.