Ata and al-Dahhak said: She described it as noble because it was sealed. Ibn Jurayj narrated from Ata, from Ibn Abbas, from the Prophet, peace and blessings be upon him, who said: “The honor of a letter lies in its seal.” (1)

Qatadah and Muqatil said: “A noble letter” means a fine letter. This was also the view preferred by al-Zajjaj, who said: Its contents were fine. It was also narrated from Ibn Abbas that “noble” means eminent, on account of the eminence of its sender. It was likewise said that she called it noble because it began with: “In the name of Allah, the Most Compassionate, the Most Merciful.” (2)

She then clarified from whom the letter came, saying: “Indeed, it is from Solomon.”

“Indeed, it is from Solomon, and indeed, it is: ‘In the name of Allah, the Most Compassionate, the Most Merciful. Do not exalt yourselves over me, but come to me in submission.’” (30–31) She said, “O eminent ones, advise me concerning this matter of mine. I would not decide a matter until you were present with me.” (32) They said, “We possess great strength and formidable military power, but the decision is yours; so consider what you will command.” (33) She said, “Indeed, when kings enter a town, they ruin it and make its honored people humiliated; this is what they do.” (34)

“Indeed, it is from Solomon.” She then explained what was written, saying: “And indeed, it is: ‘In the name of Allah, the Most Compassionate, the Most Merciful. Do not exalt yourselves over me.’” Ibn Abbas said: That is, do not behave arrogantly toward me. It was also said: Do not regard yourselves as great or raise yourselves above me. Its meaning is: Do not refuse to respond, for declining to respond is a form of haughtiness and arrogance. “But come to me in submission”: as believers, obediently. It was said that this derives from Islam, and it was also said that it derives from surrender.

“She said, ‘O eminent ones, advise me concerning this matter of mine’”: Offer me your counsel regarding what has come before me, and answer me concerning that about which I am consulting you. “I would not decide”: that is, determine and settle, “a matter until you were present with me”—that is, until you attended me. (3)

They replied to her: “We possess great strength” in battle, “and formidable military power” in warfare. Muqatil said: By strength, they meant their large numbers; and by formidable military power, they meant courage. This was an allusion on their part to fighting, should she command them to do so. They then said: “But the decision is yours,” O queen, whether to fight or refrain from fighting; “so consider,” according to your judgment, “what you will command.” You will find us obedient to your command.

Bilqis replied to their allusion to fighting: “Indeed, when kings enter a town” by force,