אֵין טוֹב בָּאָדָם שֶׁיֹּאכַל וְשָׁתָה. רַבִּי תַּנְחוּמָא אָמַר רַבִּי נַחְמָן בְּרֵיהּ דְּרַבִּי שְׁמוּאֵל בַּר נַחְמָן וְרַבִּי מְנַחֲמָא, וְאָמְרִין לֵיהּ רַבִּי יִרְמְיָה וְרַבִּי מְיָישָׁא בְּשֵׁם רַבִּי שְׁמוּאֵל בַּר רַב יִצְחָק, כָּל אֲכִילָה וּשְׁתִיָּה שֶׁנֶּאֱמַר בַּמְּגִלָּה הַזֹּאת, בְּתוֹרָה וּבְמַעֲשִׂים טוֹבִים הַכָּתוּב מְדַבֵּר. אָמַר רַבִּי יוֹנָה בִּנְיַן אָב שֶׁבְּכֻלָּם, שֶׁנֶּאֱמַר (קהלת ח, טו): וְהוּא יִלְוֶנּוּ בַעֲמָלוֹ, בְּעוֹלָמוֹ, בָּעוֹלָם הַזֶּה (קהלת ח, טו): יְמֵי חַיָּיו, לַקֶּבֶר, וְכִי יֵשׁ מַאֲכָל וּמִשְׁתֶּה בַּקֶּבֶר שֶׁמְּלַוִּין אֶת הָאָדָם לְקִבְרוֹ, אֶלָּא אֵלּוּ תּוֹרָה וּמַעֲשִׂים טוֹבִים.
“There is nothing better for a man than for him to eat and drink, and indulge his soul through his toil. This too, I saw, that it is from the hand of God” (Ecclesiastes 2:24). “There is nothing better for a man than for him to eat and drink.” Rabbi Tanḥuma said [that] Rabbi Naḥman son of Rabbi Shmuel bar Naḥman and Rabbi Menaḥama [said], and some say: Rabbi Yirmeya and Rabbi Meyasha [said] in the name of Rabbi Shmuel bar Rav Yitzḥak: Every instance in which eating and drinking is stated in this scroll, the verse is referring to Torah and good deeds. Rabbi Yona said: The paradigm for all of them is as it is stated: “[There is nothing better…than to eat, drink, and rejoice]. That will accompany him in his toil [baamalo]” (Ecclesiastes 8:15) – in his world [beolamo], in this world. “During the days of his life” (Ecclesiastes 8:15) – to the grave. Is there food and drink in the grave that it accompanies a person to his grave? Rather, these are Torah and good deeds.