In this last chapter, we get our last glimpse of what happened in King Xerxes’ reign. The word ‘tribute’, Esther 10:1, means forced labour from the original Hebrew, so the King had imposed forced labour throughout his vast kingdom.
Barnes, in his commentary, says the following concerning the tribute.
‘Perhaps an allusion to some fresh arrangement of the tribute likely to have followed on the return of Xerxes from Greece.’
The last two verses give us a summary of the greatness of Mordecai, Esther 2:5, which were recorded in the annals of the king, Esther 10:2, and how he became second in command, and how his people respected him, Esther 10:3 / Psalms 34:13-15.
Although there is no mention of Esther, I believe we can safely say that the greatness of Esther is found in the greatness of Mordecai. We must also remember that the book wasn’t written about Esther; it was written to show us how the Jews were saved from Haman’s evil plot by the providence of God.
Smith in his commentary, says the following.
‘Now, chapter 10 just deals with the exalting of Mordecai. He was made, more or less, prime minister over the Persian Empire. He was given pretty much the office and the role that Haman had had. And it is, no doubt, because of Esther and Mordecai and their position, that when Esther’s husband Ahasuerus died, his son, also called Ahasuerus in the scriptures, became the next king, but Queen Esther, no doubt, had a great influence upon him, her stepson. And it was he who gave Nehemiah permission and all to go back and rebuild the city of Jerusalem, to restore the walls and all. The stepson of Esther is the one who gave that very important decree to restore and rebuild Jerusalem, the decree from which the beginning date of the prophecy of the coming of the Messiah. Four hundred and eighty-three years after that date, the Messiah will come. So that is, no doubt, because of the influence that Mordecai and Esther had.’