הִנֵּה אֲשֶׁר רָאִיתִי אָנִי טוֹב אֲשֶׁר יָפֶה לֶאֱכוֹל וְלִשְׁתּוֹת. רַבִּי תַּנְחוּמָא אוֹמֵר כָּל אֲכִילָה וּשְׁתִיָּה שֶׁנֶּאֶמְרָה בַּמְגִלָּה הַזֹּאת, בַּתּוֹרָה וּבְמַעֲשִׂים טוֹבִים נֶאֶמְרָה. אָמַר רַבִּי יוֹנָה וְאָב שֶׁבְּכֻלָּן (קהלת ח, טו): וְהוּא יִלְוֶנּוּ בַעֲמָלוֹ. וְכִי יֵשׁ אֲכִילָה וּשְׁתִיָּה מְלַוִּין אֶת הָאָדָם לַקֶּבֶר, וּמַה מְּלַוֵּהוּ, תּוֹרָה וּמַעֲשִׂים טוֹבִים.
“Behold what I have seen to be good: That it is fine to eat, and to drink, and to see benefit in all one’s toil that he toils under the sun, the number of days of his life that God has granted him, as it is his portion” (Ecclesiastes 5:17). “Behold what I have seen to be good: That it is fine to eat and to drink.” Rabbi Tanḥuma says: Every instance in which eating and drinking are 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). Is there eating and drinking that accompanies a person to the grave? What accompanies him? It is Torah and good deeds.