Esther 10:1

A tribute upon the land. Darius Hystaspes had been the first Persian monarch to levy universal taxes; but Xerxes (Ahasuerus) distinguished himself as a great raiser of tribute (see Dan. 11:2). The tribute would have to be adjusted from time to time, and Xerxes would be in dire need to raise taxes after his return from the disastrous campaign against Greece.

The isles. Or, “the coastlands,” in this case the maritime provinces bordering on the Mediterranean and the Aegean. These were occupied for a considerable time by Persian garrisons, even after the debacle in Greece, and would be included in any assessments Xerxes made. He may have continued to levy an assessment on the Aegean Islands, even though unable actually to collect it.