Quoting Commentary for II Chronicles 2:17

to gather the strangers who had converted, because he did not wish to make Israelites perform rigorous labor. And so we find with Solomon below (II Chron. 2:1): “And Solomon counted, etc.”; (ibid. verse 17): “And he made of them seventy thousand who bear burdens.” And it is written further (ibid. 8:7): “And all the people remaining from the Hittites, etc., who were not of Israel, etc.”; (ibid. verse 9): “And of the Children of Israel, whom Solomon did not make slaves, etc.”

nor may he amass silver and gold so as not to overtax the people. Consider Solomon, who made silver as plentiful in Jerusalem as stone [I Kings 10: 27] through his great love of opulence. The Israelites complained about him, saying “your father made our yoke heavy” [I Kings 12: 10]. Some people assert, incorrectly, that this complaint was about the construction levies. However, foreigners built the Temple (for so it is written [II Chronicles 2: 17]). Note, too, that when Solomon died, Adoniram the tax-collector was stoned to death [I Kings 12: 18].

Five hundred fifty. Three hundred of them were proselytes in charge of 70,000 who bore burdens, 80,000 hewers in the mountains, and 3,300 who controlled the people who did the work, as stated above, “These were in addition to Shlomo’s chief officers, etc., three thousand three hundred [officers].” But in Divrei Hayomim it states, “six hundred.”¹⁶II Divrei Hayomim 2:17. These three hundred that are missing here, he counted there, for they were appointed over all of them. The two hundred fifty remaining were Bnei Yisroel appointed over the other laborers. In Divrei Hayomim¹⁷Divrei Hayomim 8:10. they were counted separately, [as it states,] “and these were Shlomo’s supervising officers, two hundred fifty, who controlled “the people who did the work,” the laborers.

Seventy thousand men who carried loads. To bring the stones from the mountain to the city, and there were [an additional] eighty thousand who quarried them from the mountain, totaling one hundred fifty thousand [workers]. And they were all proselytes who were drawn, [i.e.,] they converted because of Shlomo’s greatness and his hospitality. And it is likewise written in Divrei Hayomim, “And Shlomo counted all the proselytes and they were found a hundred and fifty thousand. And he made seventy thousand, etc.”²⁰II Divrei Hayomim 2:17.

Three thousand three hundred [officers]. And in II Divrei Hayomim it says, “[three thousand] and six hundred.”²¹Ibid. It is my opinion that three thousand three hundred men were in charge of one hundred fifty thousand, so that each one was in charge of slightly over forty-five, and the three hundred that were added in Divrei Hayomim were in charge of all of them, so that each was in charge of a little more than five hundred. And you should know that there are two additional passages regarding this matter, that contradict each other. For [further on] in this book it states, “These were the supervising officers that oversaw the work for Shlomo, [there were] five hundred and fifty [of them],”²²I Melochim 9:23. and in Divrei Hayomim it says, “two hundred and fifty.”²³II Divrei Hayomim 8:10. These are four verses contradicting each other. But we may explain that those that are in the latter verses²⁴I Melochim 9:23 and II Divrei Hayomim 8:10. are referring to those who were in charge of all of them. And Shlomo had employed these proselytes to be bearers of burdens to hew stones in the mountain. He had the remaining workers for the store cities who were native born [Jews], because these passages are stated there.²⁵In II Divrei Hayomim the passages discuss the store cities. However, in the book of Melochim he counted the proselyte officers in two separate totals. [First was the total of] the officers who were in charge of forty-five men each, separately, and he combined²⁶In I Melochim 9:23. the three hundred superior officers with the two hundred and fifty men who were in charge of the builders of the store cities and total together five hundred and fifty officers. And in II Divrei Hayomim he counted all the proselyte officers separately, the more important together with the less important, three thousand six hundred [men], all were proselytes. And the officers [in charge of the workers] in the store cities who totaled two hundred and fifty Jews, he counted separately.