תהילים עב:י פירוש: רש״י

May the kings of Tarshish and the isles return tribute (I Kings 10:23): “For the king had at sea, ships of Tarshish with Aliram’s ships; once every three years the ships of Tarshish would come, etc.”

the kings of Sheba The queen of Sheba.

a gift Heb. אֶשְׁכָּר, a gift.