Psalms 72:10 - Matthew Poole's English Annotations on the Holy Bible

Of Tarshish and of the isles; or, of the sea (as Tarshish is understood, 1 Kings 22:48 Psalms 48:7) and (or, that is; for that conjunction is oft used exegetically) of the isles, i.e. of remote countries, to which they used to go from Canaan by sea; all which are frequently called isles in Scripture, as hath been noted before. The kings that rule by sea (where Solomon had no great power) or by land. Sheba and Seba; two Arabian countries; unless the one be Arabia, and the other Ethiopia beyond Egypt.