Matthew Henry on 2 Chronicles 10:1-11
We may observe here, 1. The wisest and best cannot give every body content. Solomon enriched and advanced his kingdom, did all (one would think) that could be done to make then happy and easy; and yet either he was indiscreet in burdening them with the imposition of taxes and services, or at least there was some colour of reason to think him so. No man is perfectly wise. It is probable that it was when Solomon had declined from God and his duty that his wisdom failed him, and God left him to himself to act in this impolitic manner. Even Solomon's treasures were exhausted by his love of women; and probably it was to maintain them, and their pride, luxury, and idolatry, that he burdened his su…
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And they sent--rather, "for they had sent," &c. This is stated as the reason of Jeroboam's return from Egypt.
Adam Clarke on 2 Chronicles 10:1
Rehoboam went to Shechem - This chapter is almost word for word the same as 1 Kings 12:1-19, to the notes on which the reader is referred.
Keil & Delitzsch on 2 Chronicles 10:1–end
This event is narrated in our chapter, except in so far as a few unessential differences in form are concerned, exactly as we have it in 1 Kings 12:1-19; so that we may refer for the exposition of it to the commentary on 1 Kings 12, where we have both treated the contents of this chapter, and have also discussed the deeper and more latent causes of this event, so important in its consequences.
Tyndale Open Study Notes on 2 Chronicles 10:4
Rehoboam was not powerful enough to enforce taxation over the northern tribes, so they demanded concessions to remain under his rule.
Rashi