Tafsir of An-Naml 27:33

"They said" is a resumption based on a question arising from the narration of her speech, as if it were said: "So what did they say in response to her?" It is said: They replied, "We are possessors of strength" (in bodies and numbers), "and possessors of great might" (meaning valor, extreme courage, and trial in war).

It is said that her advisors were three hundred and twelve men, each in charge of ten thousand. This has been narrated from Qatada. Ibn Abi Hatim recorded from Ibn Abbas that he said: The companion of Solomon had twelve thousand [generals], and it is said that under the hand of each was one hundred thousand. It is also said: Under her authority were one hundred kings, each king over a province, and under each king were four hundred thousand fighters. She had three hundred ministers who managed her kingdom, and she had twelve thousand commanders, each commander having twelve thousand fighters under his hand. These reports are closer to falsehood than to truth; by my life, the land of Yemen would barely contain the number contained in these two reports. I wonder what the number of her remaining subjects would be, who would require this army, these commanders, and ministers to govern them, manage their affairs, and organize their circumstances.

"So consider what you will command" is a submission of the matter to her after presenting what indicates strength and courage, so that it might not be imagined that [this submission] stems from incapacity. "The matter" (al-amr) is in its well-known sense, or the meaning is "the affair"; it is a subject (mubtada'), and "to you" (ilayki) is linked to an omitted predicate, which is placed after it to convey the exclusivity intended, as understood from the context—meaning: "The matter is entrusted to you."

[This implies:] "Regarding peace or fighting, we will obey you and follow your opinion." It is also said: They meant, "We are children of war, not children of opinion and counsel; the opinion and management are for you, so consider what you see [fitting], and we will be at your service." When she perceived their inclination toward war and their deviation from the correct path, she began to refute their desire to fight, which signaled a lack of awareness regarding the status of Solomon, peace be upon him, as she perceived it. That is [evidenced by] His saying, the Exalted:...