SO sō (סֹ֣וא). Mentioned in 2 Kings 17:4. “So” has been identified with Sib’e, an Egyp. general at the Battle of Raphia (c. 720 b.c.), and with Shabaka, king of Egypt (c. 716-701 b.c.). The identification between “Sib’e” and “Sive’” is possible; but recent studies indicate that the name in the Assyrian records should be read “Re-’e’” rather than “Sib-’e.” “Shabaka” offers greater phonetic difficulties, and he appears too late. Hoshea’s contemporary was Tefnakht of Sais (c. 730-720 b.c.).

A recent suggestion is that “So” refers to the city, Sais. In this case, the text should be understood as follows: “to Sais, [to] the king of Egypt.”

Bibliography K. Kitchen, “So,” NBD (1962); H. Goedicke, “The End of ‘So,’ King of Egypt,” BASOR, 171 (1963), 64-66.