Kommentar zu Kohelet 7:27

See, this is what I have found, says Koheles, adding one to another to find an accounting. All the commandments that the righteous perform, and the transgressions that the wicked commit, are counted before the Holy One, Blessed Is He, one [is placed next] to the other, and they combine to a large amount. So did our Rabbis explain it in Maseches Sotah.⁶³8b.

“See, this I have found, said Kohelet, adding one to another to find the account” (Ecclesiastes 7:27).
“See, this I have found, said [amera] Kohelet,” and elsewhere it says: “Said [amar] Kohelet” (Ecclesiastes 1:2; 12:8). Rabbi Yirmeya said: This is the Divine Spirit, which at times speaks in the masculine and at times speaks in the feminine.¹⁴⁷Amera is a feminine term and amar is a masculine term.
“Adding one to another to find the account,” Rabbi Yitzḥak said: According to the way of the world, if a person falters and commits a sin for which he is liable to receive death at the hand of Heaven, how does he gain atonement? His ox dies, his chicken is lost, his bowl breaks, he bumps his little finger and a drop of blood falls; part of the soul corresponds to the entire soul, as it is stated: “Adding one to another to find the account” – one combines with another one and the account is complete.¹⁴⁸All the small travails and sufferings together are punishment for his sin. To what extent is the account exacted? Rabbi Pinḥas said: [One is punished] for every single [transgression].

Says Koheles. Said the collection of wisdom, [i.e.,] said his intellectual soul which collects [his] wisdom.

Koheles. This קֹהֶלֶת is a feminine noun, and when it is used in the masculine form, it refers to the one who gathers it, i.e., Shlomo. We find in the Midrash, Rabbi Yirmiyah the son of Elazar said, that the Holy Spirit sometimes speaks in the masculine gender and sometimes it speaks in the feminine gender. One verse states, “you are my help עֶזְרִי and my rescuer,”⁶⁴Tehillim 70:6. and another verse states, “you are my help עֶזְרָתִי and my rescuer.”⁶⁵Ibid. 40:18. [Also,] one verse states, “a herald מְבַשֵּׂר proclaiming peace,”⁶⁶Nachum 2:1. and another verse states, (the voice of)⁶⁷The text in the parenthesis is not part of the verse. “the herald מְבַשֶּׂרֶת of Tzion.”⁶⁸Yeshayahu 40:9.