7 And Solomon put twelve overseers over all Israel, to be responsible for the stores needed for the king and those of his house; every man was responsible for one month in the year.

Matthew Henry's Commentary on 1 Kings 4:7

Commentary on 1 Kings 4:1-19

(Read 1 Kings 4:1-19)

In the choice of the great officers of Solomon's court, no doubt, his wisdom appeared. Several are the same that were in his father's time. A plan was settled by which no part of the country was exhausted to supply his court, though each sent its portion.