And Solomon had twelve officers over all Israel
Not with respect to the twelve tribes of Israel, for it does not appear that they had each of them a tribe under them, but some particular places in a tribe; but with respect to the twelve months of the year, in which each took his turn:
which provided victuals for the king and his household: each man his
month in a year made provision;
furnished food of all sorts out of the country in which they presided for the space of one month in a year; by which means there was always a plenty of provisions at court for the king's family, and for all strangers that came and went, and no one part of the land was burdened or drained, nor the price of provisions raised; these seem to be the twelve "phylarchi", or governors of tribes, Eupolemus F18, an Heathen writer, speaks of, before whom, and the high priest, David delivered the kingdom to Solomon; though in that he was mistaken, that they were in being then, since these were officers of Solomon's creating.
F18 Apud Euseb. Praepar. Evangel. l. 9. c. 30.