First Kings 10 and 2 Chronicles 9 describe the queen of Sheba hearing of Solomon's fame and traveling to Jerusalem with a great caravan carrying spices, gold, and precious stones.
She tested Solomon with difficult questions and was deeply impressed by his wisdom, palace, administration, servants, worship, and prosperity.
The Psalms and prophets portray Sheba as a distant wealthy land associated with gold, incense, and trade.
Jesus later referred to the queen of the South, who came from the ends of the earth to hear Solomon's wisdom, and contrasted her response with those who failed to recognize something greater than Solomon.