38. The words used in the text are: hatta tash-hu-dun (until you are present, or unless you bear witness). That is: “I regard your presence necessary when I take a decision in important matters, and also that whatever decision I take you should be there to testify that it is right and correct.” This shows that though the system of government among Saba was kingship, it was not tyrannical; but the ruler of the time decided matters in consultation with the important people in the government.
39. In this one sentence a thorough criticism has been made of imperialism. The kings’ invasion of the other countries and the victorious nations’ violence against the oppressed nations has never been for the sake of reform and goodwill. The object has been to control and exploit the means and resources of sustenance granted to the other nation by God, and make it so helpless that it should never be able to rise in resistance and demand its share. For this purpose they block up all its means of prosperity, power and honor, crush down all self respecting elements, instill in its members attitudes of slavery, flattery, treachery and spying against one another, imitation of the conqueror and respect for his civilization, contempt of their own civilization and other such mean qualities of character. Thus, gradually they bring them down to such a low level of character where they may not hesitate even to sell off any of their most sacred objects of heritage and be ready to perform any wretched service on payment.
40. This sentence has two meanings and both are equally probable: (1) It may be a part of the queen of Sheba’s speech, which she might have added in order to emphasize her foregoing words; and (2) it may be Allah's words which have been added as a parenthesis in support of the queen's speech.
41. This sentence is not meant to express pride and vanity. What it means to say is this: “I have no desire for your wealth; I only desire that you should believe, or at least submit to a righteous system. If you agree to neither of these alternatives, it is not possible for me to accept the bribes of wealth and leave you free in the matter of a polytheistic and wicked system of life. What my Lord has given me is enough for me to cherish any desire for your wealth.
42. There is a subtle gap between this and the previous sentence, which one can easily fill up by a careful study of the discourse. It means this: “O messengers, take these gift back to the people who have sent you. They will either have to yield to our first proposal, i.e. they should come before us as Muslims, or we shall bring forces against them.”