(Numb. 15:2:) WHEN YOU COME…. What is written below on the matter (in vs. 20)? OF THE FIRST OF YOUR DOUGH YOU SHALL SET ASIDE A LOAF (hallah) AS AN OFFERING. Here is the food, but where is the drink? (Vss. 2, 5:) WHEN YOU COME UNTO THE LAND OF YOUR HABITATIONS, [ … ] AND A QUARTER HIN OF WINE FOR A LIBATION. This text is related (to Eccl. 9:7): GO, EAT YOUR BREAD WITH GLADNESS, AND DRINK YOUR WINE WITH A JOYFUL HEART, FOR GOD HAS ALREADY ACCEPTED YOUR WORKS. These words are speaking of Solomon.⁴¹ When he had built the Temple and completed it, what did he do? He celebrated a seven-day dedication. Then he returned and celebrated an additional seven days for the festival (of Tabernacles). But because they had forgotten to keep the Day of Atonement, they were distressed.⁴² 30a. R. Isaac said: A heavenly voice (bat qol) came forth and said to him (in Eccl. 9:7): GO, EAT YOUR BREAD WITH GLADNESS….

footnotes: ⁴¹ Numb. R. 17:2; see above Numb. 4:27. ⁴² See Gen. R. 35:3; see MQ

Another interpretation (of Eccl. 9:7): GO, EAT YOUR BREAD WITH GLADNESS…. These words are speaking of Israel with reference to the sacrifices that they offered. (Ibid., cont.:) AND DRINK YOUR WINE WITH A JOYFUL HEART. These words concern libations. He said to them: Whereas the Holy One is pleased with your sacrifices, it is stated (in Numb. 15:3): AND YOU SHALL MAKE AN OFFERING TO THE LORD, A BURNT OFFERING, OR A SACRIFICE….