Surah 27:22
"But it did not stay (away) for long, and said, ‘I have encompassed what you have not encompassed, and I have brought you reliable news from (the people of) Sheba."
27.22 – I have brought you reliable news from (the people of) Sheba
A hoopoe bird tells Solomon about a woman who rules over the people of Sheba (Sabā’, vv. 23–26). In the passage that follows, Solomon sends a letter to the people of Sheba via the hoopoe (vv. 28–32), the queen sends a gift to Solomon (vv. 35–36), and the people of Sheba end up surrendering to Solomon and his Lord (vv. 39–44). The only other mention of the people of Sheba in the Quran is at 34.15–19, but there the queen does not appear.
- from The Quran with Christian Commentary: A Guide to Understanding the Scripture of Islam