Tafsir of Sad 38:40

"And indeed, for him with Us is nearness"—meaning, proximity and honor, alongside the great kingdom he possessed. This is an indication that his sovereignty did not harm him nor diminish any part of his station.

"And a good place of return"—a good final destination in Paradise. It is connected (grammatically) to "nearness." Al-Hasan and Ibn Abi ‘Ablah read it as wa-husnun (in the nominative case), as an initial noun whose predicate is omitted—meaning, "he has a good place of return"—and according to them, the pause occurs at "nearness."

Furthermore, the affair of Solomon, peace be upon him, was among the most magnificent of affairs. Despite the great kingdom Allah the Exalted had granted him, he would weave palm fronds with his own hands, eat barley bread, and feed the Israelites the finest white flour bread. Ahmad recorded this in al-Zuhd from ‘Ata’. Ibn Abi Hatim recorded from Ibn ‘Umar—may Allah be pleased with them both—who said: The Messenger of Allah—may Allah bless him and grant him peace—said: "Solomon, peace be upon him, never once raised his gaze toward the sky out of humility, despite what Allah had granted him."

As for the kings of Persia in his era, there was Kay Khosrow. The jurist Abu Hanifah Ahmad ibn Dawud al-Dinawari mentioned in his history that Solomon, peace be upon him, inherited the kingdom of his father during the era of Kay Khosrow ibn Siyavash. He traveled from the Levant to Iraq, and when news of him reached Kay Khosrow, he fled to Khorasan, where he remained only briefly before he perished. Then Solomon traveled to Merv, then to the lands of the Turks, where he penetrated deep within them, then crossed the lands of China, then turned back until he reached the lands of Persia, where he stayed for some days. Then he returned to the Levant and ordered the construction of the Holy House (Bayt al-Maqdis). When he finished, he traveled to Tihamah and then to Sana’a, where the events between him and its queen occurred as Allah the Exalted has mentioned. He campaigned in the lands of the West, Andalusia, Tangier, and others. Then the carpet was folded, and the pavilion was set up for him among the armies of the dead. So glory be to the Eternal King, whose kingdom never ceases and whose sovereignty never ends.