And this is the reason of the levy— Therefore this was the reason of the levy or tribute. That is, the money which Solomon borrowed of Hiram, 1 Kings 9:14 was the reason of his raising the tribute upon his people. Houbigant.
And Millo— See 2 Samuel 5:9. מלוא Millo was a place in Jerusalem in which the people of Israel assembled, when there was any consultation to be made about public affairs. It is derived from the Hebrew word מלא male, which signifies full, because the people filled the place.