5:18-20 Life is God's gift. We must not view our calling as a drudgery, but take pleasure in the calling where God puts us. A cheerful spirit is a great blessing; it makes employments easy, and afflictions light. Having made a proper use of riches, a man will remember the days of his past life with pleasure. The manner in which Solomon refers to God as the Giver, both of life and its enjoyments, shows they ought to be received and to be used, consistently with his will, and to his glory. Let this passage recommend to all the kind words of the merciful Redeemer, Labour not for the meat that perisheth, but for that meat which endureth unto everlasting life. Christ is the Bread of life, the only food of the soul. All are invited to partake of this heavenly provision.
19. As Ec 5:18 refers to the "laboring" man (Ec 5:12), so Ec 5:19 to the "rich" man, who gets wealth not by "oppression" (Ec 5:8), but by "God's gift." He is distinguished also from the "rich" man (Ec 6:2) in having received by God's gift not only "wealth," but also "power to eat thereof," which that one has not.
to take his portion—limits him to the lawful use of wealth, not keeping back from God His portion while enjoying his own.