Tafsir of An-Naml 27:34

(She said, "Indeed, kings, when they enter a city"—from the cities, by way of fighting and war—"they ruin it"—by destroying its buildings and wasting the wealth contained therein—"and make its honored people humbled"—through killing, captivity, expulsion, and other various forms of insult and humiliation. She did not say "and they humbled its honored people," even though it would have been more concise, in order to emphasize the act of transformation and making. "And thus do they do.")

This is a confirmation of her statement from the side of the Almighty, as narrated by Ibn Abi Hatim on the authority of Ibn Abbas. Or, it is from her own speech, brought to emphasize the condition of kings she described by way of an appended interjection, establishing that this is their habitual practice; thus, the pronoun refers to "kings."

It is also said: It refers to Solomon and those with him, making it an inauguration rather than a confirmation. However, this is challenged by the fact that confirmation is necessary in that case as well, due to its inclusion under the general rule. It is as if she meant—according to what has been said—that Solomon is a king, and kings have this nature, and our victory over him is not certain, nor is there reliance upon numbers, equipment, courage, or strength; for perhaps he will defeat us, and then what is destined will occur, so reconciliation is better.

It is also said: She was overwhelmed by the belief that he would prevail, for she saw that he had subjected the birds, sending them with specific orders to a specific person behind closed doors. Thus, she signaled to them that he would surely defeat them if they fought him, thereby ruining the city and humiliating the honored, and by this, she corrupted their opinion and the inclination she sensed in them toward fighting him (peace be upon him).