What is "Kol Amal"?
Rav Sadya Gaon: It is toil of this world.
Rashi: It is Aveiros, which are Amel 1 in front of Hashem.
Ibn Ezra: It is most of his toil.
Ri Kara: It is toil in order to get rich.
Metzudas David: To help people understand, he uses for Hashem an expression that applies to people. It is harsh to Hashem like toil is to man, when one defies His mouth.
What is "Kol Kishron ha'Ma'aseh"?
Rav Sadya Gaon: It is success of deeds in this world.
Rashi: It is deeds that are not l'Shem Shamayim, rather, "Hi Kin'as Ish me'Re'ehu."
Rashbam: It is fixing deeds.
Ri Kara: It is skillful work - to build a nice house, plant a vineyard, buy slaves?
Seforno: It is [Mitzvos] done in Galus, e.g. Tzedakah, Batei Kenesiyos and Batei Midrashos?
Metzudas David: It is permitted, straight deeds.
How is it "Kin'as Ish me'Re'ehu"?
Ibn Ezra: People are jealous of each other. One wants to glorify himself over his colleague, and not be inferior to him in his house, clothing, children, food, Chachmah and reputation.
Ri Kara: He sees his colleagues engaging in building the world and settling it, and envies them, so he builds a house and plants a vineyard.
Seforno: He envies his colleagues who get a good reputation among the masses via deeds like these (Tzedakah, Batei Kenesiyos?) with his wealth (therefore, also he does so).
Metzudas David: It is not Lishmah, rather, amidst envy. He sees his colleague glorified for Kishron ha'Ma'aseh, and does not want his colleague to be glorified more than himself.
Why does it say "Gam"?
Rashi: Aveiros and deeds due to envy.
Rashbam: The envy is Hevel. Why is he envious of his Chachmah or wealth? What did he steal from him?! If Hashem gave to Ploni good, why should another envy it? How did Ploni sin?!
Seforno: Also striving to get a good reputation and honor in this way.
Metzudas David: Even though he did Kishron ha'Ma'aseh.
Why is this "Hevel u'Re'us Ru'ach"?
Ri Kara: He thinks that he will live in the world forever 1 . He errs!
Seforno: Hevel is something whose purpose is not important. Re'us Ru'ach is the Simchah that he feels over it.
Metzudas David: His deed is Hevel - it has no substance. It is Re'us Ru'ach - he does not do so willingly, rather, Bal Korcho; his desire was broken.
What is the source to say so? Even if he knows that he will live only 60 or 70 years, he needs a house and vineyard! Perhaps he would not toil to make them so nice if he put to his heart that he will die. (PF)
