לִשְׂחוֹק עֹשִׂים לֶחֶם, לִשְׂחוֹקִים שֶׁל יִרְאוּת עוֹשִׂים לֶחֶם. וְיַיִן יְשַׂמַּח חַיִּים, זוֹ הַתּוֹרָה, שֶׁנֶּאֱמַר (תהלים יט, ט): פִּקּוּדֵי ה' יְשָׁרִים מְשַׂמְּחֵי לֵב. וְהַכֶּסֶף יַעֲנֶה אֶת הַכֹּל, רַבִּי יְהוֹשֻׁעַ דְּסִכְנִין בְּשֵׁם רַבִּי לֵוִי, פְּעָמִים נַעֲנֶה, פְּעָמִים אֵינוֹ נַעֲנֶה. פְּעָמִים שֶׁעוֹשִׂים בּוֹ צְדָקָה הוּא נַעֲנֶה, שֶׁנֶּאֱמַר (בראשית ל, לג): וְעָנְתָה בִּי צִדְקָתִי. פְּעָמִים שֶׁלֹא יַעֲשֶׂה בוֹ צְדָקָה, הוּא מְקַטְרְגוֹ, הָא מָה דְאַתְּ אָמַר (דברים יט, טז): לַעֲנוֹת בּוֹ סָרָה. רַבִּי שִׁמְעוֹן בֶּן לָקִישׁ קְרָא יָתֵיהּ חַד מָגֵר, חֲמָא אֵינָשֵׁי קָיְימָן מְרַקְּדִין וּמְטַפְּחִין וְיַהֲבוּן לֵיהּ מֵיכְלָא וּמִשְׁתְּיָא, אֲמַר הָא טָבָאוּת, אוֹף אֲנָא אֵיקוּם וְאִירְקוֹד וַאֲזַמַּר, קָם וּרְקַד וְזַמַּר וְיַהֲבִין לֵיהּ חַד גְּרַב דַּחֲמַר עַתִּיק, וּקְרָא עֲלוֹי: לִשְׂחוֹק עֹשִׂים לֶחֶם.
“A feast is made for laughter, wine cheers the living, and money answers everything” (Ecclesiastes 10:18). “A feast is made for laughter” – for revelry of idol worship one makes a feast. “Wine cheers the living” – this is the Torah, as it is stated: “The precepts of the Lord are upright, cheering the heart” (Psalms 19:9). “Money answers everything” – Rabbi Yehoshua of Sikhnin [said] in the name of Rabbi Levi: At times one is answered and at times one is not answered. At times, when one performs with it [money] acts of righteousness, he is answered, as it is stated: “My righteousness will speak on my behalf” (Genesis 30:33). At times, when one does not perform with it acts of righteousness, it denounces him; this is what you say: “To give false testimony against him” (Deuteronomy 19:16). Rabbi Shimon ben Lakish, a certain neighbor called him. He saw people standing, dancing, and clapping, and [the hosts] gave them food and drink. He said: This is good. I, too, will stand, dance, and sing. He stood, danced, and sang, and they gave him a wineskin of aged wine. He read in his regard: “A feast is made for laughter.”