יָדַעְתִּי כִּי אֵין טוֹב בָּם כִּי אִם לִשְׂמוֹחַ וְלַעֲשׂוֹת טוֹב בְּחַיָּיו, וְגַם כָּל הָאָדָם שֶׁיֹּאכַל וְשָׁתָה וגו', רַבִּי תַּנְחוּמָא אָמַר רַבִּי נַחְמָן בְּרֵיהּ דְּרַב שְׁמוּאֵל בַּר נַחְמָן רַבִּי מְנַחֲמָא וְאַמְרֵי לֵיהּ רַבִּי יִרְמְיָה וְרַבִּי מְיָאשָׁה בְּשֵׁם רַבִּי שְׁמוּאֵל בַּר רַב יִצְחָק, כָּל אֲכִילָה וּשְׁתִיָּה שֶׁנֶּאֱמַר בַּמְּגִלָּה הַזֹּאת, בְּתוֹרָה וּבְמַעֲשִׂים טוֹבִים הַכָּתוּב מְדַבֵּר. אָמַר רַבִּי יוֹנָה בִּנְיַן אָב שֶׁבְּכֻלָּן שֶׁנֶּאֱמַר (קהלת ח, טו): וְהוּא יִלְוֶנּוּ בַעֲמָלוֹ, בְּעוֹלָמוֹ, בָּעוֹלָם הַזֶּה יְמֵי חַיָּיו לַקֶּבֶר, וְכִי יֵשׁ מַאֲכָל וּמִשְׁתֶּה בַּקֶּבֶר שֶׁמְּלַוִּין אֶת הָאָדָם לְקִבְרוֹ, אֶלָּא אֵלּוּ תּוֹרָה וּמַעֲשִׂים טוֹבִים שֶׁעוֹשֶׂה הָאָדָם.
“I know that there is nothing better for them, than to rejoice, and to do good during their lifetime. Also, every man who eats and drinks, and sees good in all his toil; this, too, is a gift of God” (Ecclesiastes 3:12–13). “I know that there is nothing better for them, than to rejoice, and to do good during their lifetime. Also, that every man who eats and drinks…” Rabbi Tanḥuma said that Rabbi Naḥman son of Rav Shmuel bar Naḥman said, and Rabbi Menaḥama, 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 for a man under the sun than to eat, drink, and rejoice]. That will accompany him in his toil [ba’amalo] […during the days of his life…]” (Ecclesiastes 8:15). In his world [be’olamo] – in this world. “During the days of his life” – 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.