"ולשמחה – מה זֹה"?

I said in my heart: ‘Come now, I will try thee with mirth, and enjoy pleasure’; and, behold, this also was vanity. I said of laughter: ‘It is mad’; and of mirth: ‘What doth it accomplish?’

So I commended mirth, that a man hath no better thing under the sun, than to eat, and to drink, and to be merry, and that this should accompany him in his labour all the days of his life which God hath given him under the sun.

Rabbi Ishmael said: be suppliant to a superior, submissive under compulsory service, and receive every man happily. Rabbi Akiva said:Merriment and frivolity accustom one to sexual licentiousness; Tradition is a fence to the Torah; Tithes a fence to wealth, Vows a fence to abstinence; A fence to wisdom is silence.

Thou shalt keep the feast of tabernacles seven days, after that thou hast gathered in from thy threshing-floor and from thy winepress. And thou shalt rejoice in thy feast, thou, and thy son, and thy daughter, and thy man-servant, and thy maid-servant, and the Levite, and the stranger, and the fatherless, and the widow, that are within thy gates. Seven days shalt thou keep a feast unto the LORD thy God in the place which the LORD shall choose; because the LORD thy God shall bless thee in all thine increase, and in all the work of thy hands, and thou shalt be altogether joyful.

The Sages taught: A man is obligated to gladden his children and the members of his household on a Festival, as it is stated: “And you shall rejoice on your Festival, you, and your son, and your daughter, and your manservant, and your maidservant, and the Levite, and the stranger, and the fatherless, and the widow that are within your gates” (Deuteronomy 16:14). With what should one make them rejoice? With wine. Rabbi Yehuda says: One should enable each member of his household to rejoice with an item that pleases them, men with what is fit for them and women with what is fit for them. Rabbi Yehuda elaborates: Men with what is fit for them, i.e., with wine. And as for the women, with what should one cause them to rejoice? Rav Yosef teaches: One should delight them with new clothes, in Babylonia with colored clothes and in Eretz Yisrael with the pressed linen clothes that are manufactured there. It was taught in a baraita that Rabbi Yehuda ben Beteira says: When the Temple is standing, rejoicing is only through the eating of sacrificial meat, as it is stated: “And you shall sacrifice peace-offerings and you shall eat there and you shall rejoice before the Lord your God” (Deuteronomy 27:7). And now that the Temple is not standing and one cannot eat sacrificial meat, he can fulfill the mitzva of rejoicing on a Festival only by drinking wine, as it is stated: “And wine that gladdens the heart of man” (Psalms 104:15).