Sheba (2) she'-ba (shebha`; Sabee, or Samaa): The name of one of the towns allotted to Simeon (Joshua 19:2). the King James Version mentions it as an independent town, but as it is not mentioned at all in the parallel list (1 Chronicles 4:28), and is omitted in Joshua 19:2 in some manuscripts, it is probable that the Revised Version (British and American) is correct in its translation "Beer-sheba or Sheba." Only in this way can the total of towns in this group be made 13 (Joshua 19:6). If it is a separate name, it is probably the same as SHEMA (which see).
E. W. G. Masterman