What do we learn from "Tov Mar'eh Einayim me'Halach Nafesh"?
Yuma 74b 1 : A blind person eats, and is not satiated. Therefore, one should eat his food only during the day 2 .
Rashi #1: The Ashir preferred to see his wealth more than [buying] food and drink, which goes to the Nefesh.
Rashi #2: This one preferred to follow his eyes, to steal and oppress, over the course of his Nefesh. He did not put to his heart where his Nefesh will go when he dies.
Ibn Ezra #1: Why should a Chacham go in the way of Kesilim, that their Nefashos are never full? It suffices to go in what appears to the eye, even though what appears to the eye and thoughts that arise in the Nefesh are Hevel.
Ibn Ezra 3 #2: What appears to the eye is better than matters that help the Nefesh; people say so, but it is Hevel.
Rid: Is it better than to see his wealth than to benefit from it?!
R. Avigdor citing Koheles Rabah: One who understands his learning, he is better than one who learns [the text] and goes [to learn more, without truly understanding it].
Seforno: A commoner says, an acquisition that is sensed, is better than the course of the intellectual Nefesh that goes to attain eternity; it will never attain it. Therefore, he strives only to attain acquisitions that are sensed.
Metzudas David: It would be good if man could see the course of the Nefesh after death - where a Tzadik's Nefesh goes, and where a Rasha's Nefesh goes. If one knew the difference, he would straighten his path.
What is "Hevel u'Re'us Ru'ach"?
Ri Kara: Anyone who has this Midah (preferring to see his wealth more than buying what benefits the Nefesh), it is a great evil.
Rid: Not to benefit from one's wealth.
Seforno: Striving to attain acquisitions that are sensed. He does not get from them any more than was decreed on him at the time of birth.
Metzudas David: If one knew the difference between where a Tzadik's Nefesh goes, and where a Rasha's Nefesh goes, he would serve Hashem in order to receive reward and be saved from punishment. It is better to serve without intent to receive reward. This is Hevel and Re'us Ru'ach, i.e. against the desire of the Ru'ach. He acts only amidst love of reward and fear of punishment. When he serves amidst love of Hashem, he serves willingly.