COMMENTARY on 27:44
A. Yusuf Ali:

Translation:
She was asked to enter 3281 the lofty Palace: but when she saw it, she thought it was a lake of water, and she (tucked up her skirts), uncovering her legs. He said: "This is but a palace paved smooth with slabs of glass." She said: "O my Lord! I have indeed wronged 3282 my soul: I do (now) submit (in Islam), with Solomon, to the Lord of the Worlds."
Commentary:

3281  Bilqis, having been received with honour on her arrival, and having accepted the transformation of her throne, placed presumably in an outer building of the Palace, is asked to enter the great Palace itself. Its floor was made of slabs of smooth polished glass, that glistened like water. She thought it was water, and tucked up her clothes to pass through it, showing her bare feet and ankles. This was a very undignified position for a woman, especially one of the position of a Queen. Solomon immediately undeceived her, and told her the real facts, when she felt grateful, and joined herself with Solomon in praising Allah.

3282  In symbolic language, a new entrant into the Palace of divine knowledge, may yet carry in his mind many of the illusions of the lower world, the transparent crystal of Truth he may yet mistake for the unstable water of worldly vanity, which soils the vestments of those who paddle in it. This leads to many undignified positions and mistakes. But a gentle leader points out the truth. Instead of resenting it, the new entrant is grateful, acknowledges her own mistake freely and frankly, and heartily joins with the Teacher in the worship of Allah, the Source of all truth and knowledge.

 

Muhammad Asad:

Translation:
[After a while] she was told: “Enter this court!” - but when she saw it, she thought that it was a fathomless expanse of water, and she bared her legs. 41 Said he: “Behold, it is [but] a court smoothly paved with glass!” 42 Cried she: “O my Sustainer! I have been sinning against myself thy worshipping aught but Thee]: but [now] I have surrendered myself, with Solomon, unto the Sustainer of all the worlds!”
Commentary:
41  I.e., in order to wade into it, or perhaps to swim through it, thus braving the seemingly fathomless deep: possibly a symbolic indication of the fear which a human being may feel when his own search after truth forces him to abandon the warm, soothing security of his erstwhile social and mental environment, and to venture into the - as yet - unknown realm of the spirit.
42  I.e., not a dangerous, bottomless deep, as it appeared at first glance, but, rather, the firm, glass-clear light of truth: and with her perception of the ever-existing difference between appearance and reality, the Queen of Sheba comes to the end of her spiritual journey.