Keil & Delitzsch, on Eccl 3:12

"Thus I then perceived that among them (men) there is nothing better than to enjoy themselves, and indulge themselves in their life." The resignation would acquire a reality if לע טוב meant "to do good," i.e., right (lxx, Targ., Syr., Jer., Venet.); and this appears of necessity to be its meaning according to Ecc 7:20. But, with right, Ginsburg remarks that nowhere else - neither at Ecc 2:24, nor Ecc 3:22; Ecc 5:17; Ecc 8:15; Ecc 9:7 - is this moral rendering given to the ultimatum; also טוב ור, 13a, presupposes for לע טוב a eudemonistic sense. On the other hand, Zckler is right in saying that for the meaning of עשות תוב, in the sense of "to be of good cheer" (Luth.), there is no example. Zirkel compares εὖ πράττειν, and regards it as a Graecism. But it either stands ellipt. for לע לו טוב (= להיטיב לו), or, with Grtz, we have to read טוב לראות; in any case, an ethical signification is here excluded by the nearest connection, as well as by the parallels; it is not contrary to the view of Koheleth, but this is not the place to express it. Bam is to be understood after baadam, Ecc 2:24. The plur., comprehending men, here, as at Ecc 3:11, wholly passes over into the individualizing sing. But this enjoyment of life also, Koheleth continues, this advisedly the best portion in the limited and restrained condition of man, is placed beyond his control: -