And this also [is] a grievous evil, [that] in all points as he came, so shall he go: and what profit hath he that hath laboured for the (m) wind?
(m) Meaning, in vain and without profit.

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. A man's birth is signified by "coming", that is, out of his mother's womb, and into the world; and which is a description of every man born into it, John 1:9; he is of the earth, earthly; comes forth like a flower, and springs up as grass; he comes not of himself, nor casually, but by means of his parents; and according to the determinate will of God, and to answer some end or other: and his death is signified by "going": a going the way of all flesh; a going out of the world; a going to the grave, the house of all living, a man's long home; it is like going from one house to another; for death is not an annihilation of man, but a remove of him from hence elsewhere; and a man's birth and death are in all points alike. This is to be understood of natural and civil things; of riches and honours, which men cannot carry with them; and with respect to them, they are as they were born, naked and stripped of them; and with respect to the body, the parts of it then are the same, though more grown; it is as naked as it was born; and a man is as much beholden to his friends for his grave as for his swaddling clothes; it becomes what it was at first, earth and dust; and as a man comes not into the world at his own will and pleasure, so neither does he go out of it at his will, but the Lord's. The Midrash interprets it thus,
"as a man comes into the world, with crying, weeping, and sighing, and without knowledge, so he goes out.''
Likewise this is only true of natural and unregenerate men as to moral things; as they are born in sin, they die in sin; with only this difference, an addition of more sin; as they come into the world without the image of God, without a righteousness, without holiness, and without the grace of God, so they go out of it without these things: but this is not true of saints and truly gracious persons; they come into the world with sin, but go out of it without it; being washed in the blood of Christ, justified by his righteousness, and all their sins expiated and pardoned through his sacrifice: they are born without a righteousness, but do not die without one; Christ has wrought out an everlasting righteousness for them; this is imputed to them; is received by faith; given them; they are found in it, living and dying; and this introduces them into heaven and happiness: they are born without holiness, but do not live and die without it; they are regenerated and sanctified by the Spirit of God, and at the moment of death made perfectly holy. This only therefore is true of men, as natural, and with respect to natural and civil things: the Targum interprets it,
"as he comes into this world void of merit, so he shall go into that;''
and what profit hath he that hath laboured for the wind? for riches, which are as unsatisfying as the wind; which are as shifting, and as swift to flee away, as that; and can no more be held, when it is the will of God they should go, and especially at death, than the wind is to be held in the fist of men; and which are as unprofitable as that in the hour of death. Particularly, what profit has a man of all his riches, which he has got by labour, when he neither makes use of them in life for his own good, nor the good of others; and when he comes to die, they leave him and stand him in no stead; and especially having been unconcerned about his immortal soul; and having been wholly taken up in the pursuit of such vain and transitory things? see Matthew 16:26.

Even supposing that he loses not his wealth before death, then at least he must go stripped of it all (Psalm 49:17).
laboured for the wind-- (Hosea 12:1; 1-Corinthians 9:26).

A transition is now made to rich men as such, and the registering formula which should go before Ecclesiastes 5:14 here follows: "And this also is a sore evil: altogether exactly as he came, thus shall he depart: and what gain hath he that laboureth in the wind?" Regarding זה; and regarding כּל־ע שׁ,
(Note: I n H. written as one word: כּלעמת. Parchon (Lex. under עמת) had this form before him. In his Lex. Kimchi bears evidence in favour of the correct writing as two words.)
The writing of these first two as one word [vid. note below] accords with Ibn-Giat's view, accidentally quoted by Kimchi, that the word is compounded of כ of comparison, and the frequently occurring לעמּת always retaining its ל, and ought properly to be pointed כּלע (cf. מלּ, 1-Kings 7:20). עמּה signifies combination, society, one thing along with or parallel to another; and thus לעמת bears no כ, since it is itself a word of comparison, כּל־עמּת "altogether parallel," "altogether the same." The question: what kind of advantage (vid., Ecclesiastes 1:3) is to him (has he) of this that , carries its answer in itself. Labouring for the wind or in the wind, his labour is רוּח (רעיון) רעוּת, and thus fruitless. And, moreover, how miserable an existence is this life of labour leading to nothing!

The wind - For riches, which are empty and unsatisfying, uncertain and transitory, which no man can hold or stay in its course, all which are the properties of the wind.