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The Twelve Districts of Solomon
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SOLOMON'S TWELVE DISTRICTS

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Solomon’s realm was divided into twelve districts, each regularly paying tribute. The tribe of Judah was apparently exempted from this tax, thus allowing Solomon to strengthen his hold over his own tribe. However, this also deepened the tension between Judah and the other tribes, a tension which would erupt after Solomon’s death, during the reign of his son Rehoboam.
1 Kings 4:7-8
7 Solomon had twelve district governors over all Israel, who supplied provisions for the king and the royal household. Each one had to provide supplies for one month in the year. 8 These are their names: