Things - Namely, the various circumstances detailed in the foregoing chapters, from the Preacher's personal experience, and his observation of other people, ending with the comprehensive declaration in Ecclesiastes 6:10 to the effect that vanity is an essential part of the constitution of creation as it now exists, and was foreknown.
What is man the better? - Rather, what is profitable to man?

Seeing there be many things that increase vanity,.... As appears by all that has been said in this and the preceding chapters; such as wisdom and knowledge, wealth and riches, pleasure, power, and authority. Man is a poor vain creature himself, all he is and has is vanity; and these serve but to increase it, and make him vainer and vainer still;
what is man the better? for these things? not at all, rather the worse, being more vain; there is no profit by them, no excellency arises to him from them, no happiness in them, nothing that will be of any service to him, especially with respect to a future state, or when he comes to die. It may be rendered, as it is in the Septuagint and Vulgate Latin versions, "seeing there are many words that multiply vanity"; as all such words do that are used with God by way of murmur and complaint concerning a man's lot and condition in this world, and as expostulating and contending with him about it; these increase sin, and by them men contract more guilt, and therefore are not the better for such litigations, but the worse; and so the words stand in connection with Ecclesiastes 6:10, but the former sense seems best, this being the conclusion of the wise man's discourse concerning vanity. So the Targum and Jarchi understand it of things, and not words.

"Seeing" that man cannot escape from the "vanity," which by God's "mighty" will is inherent in earthly things, and cannot call in question God's wisdom in these dispensations (equivalent to "contend," &c.),
what is man the better--of these vain things as regards the chief good? None whatever.

"For there are many words which increase vanity: What cometh forth therefrom for man?" The dispute (objection), דּין, takes place in words; דּברים here will thus not mean "things" (Hengst., Ginsb., Zckl., Bullock, etc.), but "words." As that wrestling or contending against God's decision and providence is vain and worthless, nothing else remains for man but to be submissive, and to acknowledge his limitation by the fear of God; thus there are also many words which only increase yet more the multitude of vanities already existing in this world, for, because they are resultless, they bring no advantage for man. Rightly, Elster finds herein a hint pointing to the influence of the learning of the Jewish schools already existing in Koheleth's time. We know from Josephus that the problem of human freedom and of God's absoluteness was a point of controversy between opposing parties: the Sadducees so emphasized human freedom, that they not only excluded (Antt. xiii. 5. 9; Bell. ii. 8. 14) all divine predetermination, but also co-operation; the Pharisees, on the contrary supposed an interconnection between divine predetermination (εἱμαρμένη) and human freedom (Antt. xiii. 5. 9, xviii. 1. 3; Bell. ii. 8. 14). The Talm. affords us a glance at this controversy; but the statement in the Talm. (in Berachoth 33a, and elsewhere), which conditions all by the power of God manifesting itself in history, but defends the freedom of the religious-moral self-determination of man, may be regarded as a Pharisaic maxim. In Romans 9, Paul places himself on this side; and the author of the Book of Koheleth would subscribe this passage as his testimony, for the "fear God" is the "kern und stern" kernel and star of his pessimistic book.

Seeing - This seems to be added as a conclusion from all the foregoing chapters; seeing not only man is a vain creature in himself, but there are also many other things, which instead of diminishing, do but increase this vanity, as wisdom, pleasure, power, wealth; seeing even the good things of this life bring so much toil, and cares, and fears, with them. The better - By all that he can either desire or enjoy here?