10 The term “profit” (יֹתְרוֹן, yotéron) is used in Ecclesiastes to evaluate the ultimate benefit/effects of human activities, as is טוֹב (tov, “good, worthwhile”) as well (e.g., 2:1, 3). While some relative advantage/profit is recognized (e.g., light over darkness, and wisdom over folly), Qoheleth denies the ultimate advantage of all human endeavors (e.g., 2:11, 15).
11 Heb “the man.” The Hebrew term could be used here in a generic sense, referring to the typical man (hence, “a man”). However, it is more likely that the form is collective and that humankind in general is in view (note “man”). Note the reference to “a generation” coming and going in the next verse, as well as v. 13, where the phrase “the sons of man” (= humankind) appears. In this case the singular pronominal suffix and singular verb later in v. 3 reflect grammatical agreement, not individuality.
12 The use of the relative pronoun שֶׁ (she, “which”)—rather than the more common אֲשֶׁר (’asher, “which”)—is a linguistic feature that is often used to try to date the Book of Ecclesiastes. Noting that שֶׁ is the dominant relative pronoun in Mishnaic Hebrew and that אֲשֶׁר does not appear as frequently ( 130 אֲשֶׁר), many scholars conclude that אֲשֶׁר is early and שֶׁ is late. They conclude that the use of שֶׁ in Ecclesiastes points to a late date for the book. However, as Samuel-Kings suggest, the שֶׁ versus אֲשֶׁר phenomena may simply be a dialectical issue: אֲשֶׁר is commonly used in the south, and שֶׁ in the north. The use of שֶׁ in Ecclesiastes may indicate that the book was written in a northern rather than a southern province, not that it is a late book. This is supported from related Akkadian terms which occur in texts from the same periods: אֲשֶׁר is related to asru (“place”) and שֶׁ is related to sa (“what”).
13 The Hebrew root עָמָל, (’amal, “toil”) is repeated here for emphasis: “What gain does anyone have in his toil with which he toils.” For all his efforts, man’s endeavors and secular achievements will not produce anything of ultimate value that will radically revolutionize anything in the world. The term “toil” is used in a pejorative sense to emphasize that the only thing that man obtains ultimately from all his efforts is weariness and exhaustion. Due to sin, mankind has been cursed with the futility of his labor that renders work a “toilsome” task (Gen 3:17–19). Although it was not yet revealed to Qoheleth, God will one day deliver the redeemed from this plight in the future kingdom when man’s labor will no longer be toilsome, but profitable, fulfilling, and enjoyable (Isa 65:17–23).
14 Heb “under the sun.” This rhetorical question expects a negative answer: “Man has no gain in all his toil.” Ecclesiastes often uses rhetorical questions in this manner (e.g., 2:2; 3:9; 6:8, 11, 12; see E. W. Bullinger, Figures of Speech, ).