The queen of Sheba did not merely express her wonder at the wisdom and magnificence of Solomon, but she gave him significant presents. These included 120 talents of gold and a great quantity of spices and precious stones (we would call these jewels). There is something that ought to be made clear. We are not to understand that the queen was subject to Solomon so that the gifts would be seen as tribute. She and Solomon met as equals, and her kingdom was not part of the empire over which Solomon ruled either directly or as an overlord.
10 Then she gave the king 120 talents of gold, and a very great quantity of spices and precious stones. Never again came such an abundance of spices as these that the queen of Sheba gave to King Solomon.