For God giveth. The “for” coordinates v. 26 with v. 25; and both must in turn be linked with v. 24. Solomon confesses God’s omnipotent power and universal oversight; God does not abandon man.
The sinner. The transgressor, the one who rejects and resists God’s will; literally, “the one who misses the goal.”
To gather. The sinner spends his life in labor that does not give entrance to the eternal kingdom. All he accumulates is for this life only. He toils to gather riches together; he heaps them up, but to no eternal end (see Matt. 13:12; 25:28; Luke 12:20).
Good before God. The idea that the fruit of the labors of the wicked may be given to the righteous is found in Job 27:16, 17; Prov. 13:22; 28:8.
Vexation of spirit. See on ch. 1:14. The emphasis here is on the fundamental fact that God disposes as He wills.