Esther 10:1

And the king Ahasuerus laid a tribute upon the land, and [upon] the isles of the sea.

Ver. 1. And the king Ahasuerus laid a tribute, &c.] An extraordinary tribute to maintain war against the Grecians, who, uniting together, were then grown potent and formidable. To enable himself, therefore, the better against them, he gathered money, the sinews of war, but lost the affections of his subjects, the joints of peace. He became hereby ill-beloved of all sorts, and far a less king, by striving to be more than he was. And hence haply one letter of his name is lost here, for the Masorites tell us that in the ancient copies he is written, not Ahasuerus, but Ahasres, without a Vau (Drus. in loc.). Hebrew Text Note

And upon the isles of the sea] Judaea was an isle, Isaiah 20:6 (but not of the sea, for it was part of the continent), because media inseparabilis unda separated from other countries, and encircled with God's powerful protection. It was, say some, by Mordecai's means exempted from this great taxation. Herodotus saith that a country near unto Arabia was exempted (Herod. l. 3). He meaneth Judaea, saith Junius, though he name it not. It may be so. And it may be, saith an interpreter, that this is here inserted, as being intended only of the re-imposing of the tribute, whereof there was granted a release at Esther's marriage, Esther 2:18, yet it may be also added, to show how God punished the nations for their late greedy gaping after the lives and estates of God's people.