18 Here is what I have seen: It is good and fitting for one to eat and drink, and to enjoy the good of all his labor in which he toils under the sun all the days of his life which God gives him; for it is his heritage.
19 As for every man to whom God has given riches and wealth, and given him power to eat of it, to receive his heritage and rejoice in his labor—this is the gift of God.
20 For he will not dwell unduly on the days of his life, because God keeps him busy with the joy of his heart.
eat and drink (v.18) — probably also including the companionship that comes with eating and drinking
The laborer (v.18) who accepts from God his lot in life [“his heritage”] “enjoys good,” and the man to whom God gives wealth also rejoices in his labor and is contended with his [heritage]. He does not, like worldly men, recall with vain longings the happier days of the past, because God answers him, i.e., responds to his acceptance of his lot in life by daily putting joy in his heart. This gift of contentment is equally enjoyed by the laborer as by the man of wealth, if they alike live in the will of God. — Williams, page 443.
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In contrast to the greedy person and the disappointing life which is his portion, the Preacher recommends the adoption of a perspective that will allow one to enjoy the simple things of this life. The key words in this section of the message are God and gift. Man must view all of the good that passes to him as the gift of God. Wealth and possessions are of no ultimate significance; they neither disclose nor help man to attain a divinely appointed destiny. God does not give them for that (v.19), but for the sweetening of life day by day. These are man’s portion in life and should be celebrated as gifts, rather than allowed to promote a spirit of avarice. … This joyous achievement of emancipation from avarice and greed is described more fully in verse 20. — KJV Commentary, page 744.
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