וְגַ֤ם כָּל־הָאָדָם֙ שֶׁיֹּאכַ֣ל וְשָׁתָ֔ה וְרָאָ֥ה ט֖וֹב בְּכָל־עֲמָל֑וֹ מַתַּ֥ת אֱלֹהִ֖ים הִֽיא׃
But also that every man should eat and drink, and enjoy pleasure for all his labour, is the gift of God.
Rashi on Ecclesiastes
And enjoys the good. The Torah and the commandments.