Thus he says here also Eccl. 2:14. The wise man has his eyes in his head. That is, they are not only prudent administrators of affairs, but circumspect, diligent, and watchful. They do indeed see how affairs are to be administered, but they cannot bring about the outcome. The fool, on the other hand, does not have his eyes in his forehead, because he is carried along by temerity and boldness. Eventually the affairs of both are decided by luck and fortune, that is, by God’s determination of the outcome, and not by either our counsel or our temerity. Both of them sometimes fall and sometimes prosper. But God does not want this to become the basis of rules. For the creatures are not in our hand, but in God’s, who gives them to us to use and who through us does what He wishes. What we add on our own, however, when we wish to determine this use by our own counsels and efforts, is in vain. Therefore he instructs us not to trust in our own wisdom and counsel but to do what He has given us to do; if it does not succeed, we should commit it to God. (Luther’s Works, v.15 p.40)