And We bestowed upon David, Solomon.

How excellent a servant! (It is also recited as ni'ma [the verb 'to be excellent'] according to the original root). The subject of the commendation is omitted; that is, "He is the excellent servant," meaning Solomon. This is indicated by his being mentioned after David, despite being the direct object of "We bestowed," and because the words of the Exalted, "Indeed, he was oft-returning [in repentance]," serve as the justification for the commendation.

This means: returning to Allah the Exalted through repentance—as the context suggests—or returning to glorification, or returning to His pleasure, the Almighty and Majestic; all of which pertain to his state.