18 Behold that which I have seen: it is good and comely for one to eat and to drink, and to enjoy the good of all his labour that he taketh under the sun all the days of his life, which God giveth him: for it is his portion.   19 Every man also to whom God hath given riches and wealth, and hath given him power to eat thereof, and to take his portion, and to rejoice in his labour; this is the gift of God.   20 For he shall not much remember the days of his life; because God answereth him in the joy of his heart.

      Solomon, from the vanity of riches hoarded up, here infers that the best course we can take is to use well what we have, to serve God with it, to do good with it, and take the comfort of it to ourselves and our families; this he had pressed before, ch. ii. 24; iii. 22. Observe, 1. What it is that is here recommended to us, not to indulge the appetites of the flesh, or to take up with present pleasures or profits for our portion, but soberly and moderately to make use of what Providence has allotted for our comfortable passage through this world. We must not starve ourselves through covetousness, because we cannot afford ourselves food convenient, nor through eagerness in our worldly pursuits, nor through excessive care and grief, but eat and drink what is fit for us to keep our bodies in good plight for the serving of our souls in God's service. We must not kill ourselves with labour, and then leave others to enjoy the good of it, but take the comfort of that which our hands have laboured for, and that not now and then, but all the days of our life which God gives us. Life is God's gift, and he has appointed us the number of the days of our life (Job xiv. 5); let us therefore spend those days in serving the Lord our God with joyfulness and gladness of heart. We must not do the business of our calling as a drudgery, and make ourselves slaves to it, but we must rejoice in our labour, not grasp at more business than we can go through without perplexity and disquiet, but take a pleasure in the calling wherein God has put us, and go on in the business of it with cheerfulness. This it to rejoice in our labour, whatever it is, as Zebulun in his going out and Issachar in his tents. 2. What is urged to recommend it to us. (1.) That it is good and comely to do this. It is well, and it looks well. Those that cheerfully use what God has given them thereby honour the giver, answer the intention of the gift, act rationally and generously, do good in the world, and make what they have turn to the best account, and this is both their credit and their comfort; it is good and comely; there is duty and decency in it. (2.) That it is all the good we can have out of the things of this world: It is our portion, and in doing thus we take our portion, and make the best of bad. This is our part of our worldly possession. God must have his part, the poor theirs, and our families theirs, but this is ours; it is all that falls to our lot out of them. (3.) That a heart to do thus is such a gift of God's grace as crowns all the gifts of his providence. If God has given a man riches and wealth, he completes the favour, and makes that a blessing indeed, if withal he gives him power to eat thereof, wisdom and grace to take the good of it and to do good with it. If this is God's gift, we must covet it earnestly as the best gift relating to our enjoyments in this world. (4.) That this is the way to make our own lives easy and to relieve ourselves against the many toils and troubles which our lives on earth are incident to (v. 20): He shall not much remember the days of his life, the days of his sorrow and sore travail, his working days, his weeping days. He shall either forget them or remember them as waters that pass away; he shall not much lay to heart his crosses, nor long retain the bitter relish of them, because God answers him in the joy of his heart, balances all the grievances of his labour with the joy of it and recompenses him for it by giving him to eat the labour of his hands. If he does not answer all his desires and expectations, in the letter of them, yet he answers them with that which is more than equivalent, in the joy of his heart. A cheerful spirit is a great blessing; it makes the yoke of our employments easy and the burden of our afflictions light.