Eccl. 2:17.  So I hated life, because what is done under the sun was grievous to me; for all is vanity and vexation of spirit.

That is, whatever was being done under the sun was completely displeasing to me, because it was nothing but vain labor and a source of useless trouble. This does not imply that Solomon wishes for death, but that he regards it as a misery and a calamity to deal with these matters. He intends to say: “I became sick and tired of it.” For who can bear having nothing but labor in establishing something and nothing but contempt once it has been established or done? In Scriptural phraseology, “to live” or “life” means to live well, to live in plenty. Ps. 22:29 says: “And they did not keep their soul alive,” that is, their soul did not live well, they lived a difficult and grinding life like paupers, like those who have been oppressed and who are otherwise miserable and destined for death. Such people are called in Scripture “not living.” Therefore he is not saying that he yearns for death, but he is displeased with the way of life that wearies and afflicts a man with human counsels. Therefore Solomon means that we should stand ready for death or for life, and he recalls us to the use of things in the present. We should be content with these things, without anxiety about the future, and should commit everything to God, who does indeed want to work through us but in such a way as though we were ignorant of the process. As an ox that threshes and eats does not know what he is doing and has no anxiety about food or about the success of his labor, so we also ought to do what the Lord has assigned and carry out what He has willed. Yet all these things ought to be like a crust of bread that we have on earth, so that we do not strive for the cultivation of this life by our own efforts; for that way lies perpetual disquiet, as now follows: (Luther’s Works, v.15 p.44-45)

But you should understand that Solomon is not speaking about persons but about the things that men do, be they wise or foolish, because these things are overlooked. The memory of men abides in books but not in the government of the state. Their historic accomplishments are recorded in the annals, but no one pays attention or cares. The descendants are not stirred by the example of their ancestors and are always interested in something new. Whatever is present is boring, whatever is absent is intriguing. And yet there is nothing new. For once it is present, it is already old; it brings no pleasure, and something else seems desirable. In sum, the ability to be content with what one has is simply a gift of the Holy Spirit and is impossible for the flesh, which is always being drawn away from what it has to the things that are to be and, in following the latter, loses the former and thus is deprived of the use of both. The greedy man is deprived both of what he has and of what he does not have. What happens to the greedy man in the case of money happens to the entire human race in the case of desires and plans; that is, they have nothing, even if they have everything. Alexander the Great may serve as an example. Even after he had conquered all of Asia, his heart was not satisfied. If this is true of outward affairs, why would it be surprising that it is true of the Gospel? When we have it, we still do not have it, because we are not moved by it but want something else. Christians, on the other hand, even while having nothing, possess everything (cf. 2 Cor. 6:10). (Luther’s Works, v.15 p.43-44)