This also is a grievous evil: just as he came, so shall he go, and what gain is there to him who toils for the wind?
Solomon had shown the vanity of pleasure, gaiety, and fine works, of honour, power, and royal dignity; and there is many a covetous worldling that will agree with him, and speak as slightly as he does of these things; but money, he thinks, is a substantial thing, and if he can but have enough of that he is happy.
Commenting on Ecclesiastes 5:9-17
And this also is a sore evil, that in all points as he came, so shall he go,.... This seems not to be an evil or vanity, distinct from the former; but the same repeated and confirmed, and expressed, if possible, in stronger terms, that a man is in all respects alike, when he goes out of the world, as when he came in.
Even supposing that he loses not his wealth before death, then at least he must go stripped of it all (Psa 49:17). laboured for the wind-- (Hos 12:1; Co1 9:26).