John Gill's Exposition of the Whole Bible
Ecclesiastes 10:19
A feast is made for laughter,.... Or, "who make bread for laughter" i. Not bakers, who make bread for common use, and for all sorts of persons, sorrowful ones as others; but luxurious men, particularly such princes as are before described; they "make bread", that is, a feast, as the phrase is used, Daniel 5:1; not for mere refreshment, but to promote mirth and gaiety to an excessive degree; being attended with rioting and drunkenness, chambering and wantonness, with revellings and dancing;
and wine maketh merry; or, "and [they prepare] wine" k; which is provided in plenty at feasts; and which is sometimes put for a feast itself, and called a banquet of wine, Esther 7:2; which wine makes merry, and men drink of it till they become drunk with it, at such profuse feasts: or, "which maketh life cheerful" l; as it does, when moderately used: "cheers the living"; so Aben Ezra;
but money answereth all [things]; is in the room of all things, and by it men obtain everything they want and wish for; it answers the requests of all, and supplies them with what they stand in need of, or can desire: particularly such expensive feasts, and sumptuous entertainments, are made by means of money; and, in this luxurious way, the coffers of princes are drained, and they are obliged to raise new levies, and impose new taxes upon their subjects, to the oppression of them. Or else the sense may be, that princes should consider, and not be so profuse in their manner of living, but be more frugal and careful of the public money, and lay it up against a time of need; since it is that that answers all things, is the sinew of war when that arises, and will procure men and arms, to secure and protect them from their enemies, and obtain peace and safety for them and their subjects, which otherwise they cannot expect.
i לשחוק עשים לחם "ad risum facientes panem", Montanus; "faciunt panem", Paganinus, Mercerus, Piscator. k ויין "et vinum, repete, parant", Piscator. l ישמח חיים "et vitam exhilaret", Tigurine version; "exhilarare solet vitam", Mercerus; "quod exhilarare debebat vitam", so some in Rambachius.