Tosefta zu Tehillim 104:15
וְיַ֤יִן ׀ יְשַׂמַּ֬ח לְֽבַב־אֱנ֗וֹשׁ לְהַצְהִ֣יל פָּנִ֣ים מִשָּׁ֑מֶן וְ֝לֶ֗חֶם לְֽבַב־אֱנ֥וֹשׁ יִסְעָֽד׃
Und Wein, des Menschen Herz zu erfreuen, dass sein Angesicht von Öl glänze, und Brot, das des Menschen Herz labt.
Tosefta Pesachim
It is a mitzvah for a person to make his children and the members of his house happy on the festivals. Through what [should he make them happy]? With wine! [As it is written (Psalm 104): "And wine will make the heart of man happy, etc."]. Rabbi Yehudah said: [Women] with what is nice for them and children with what is nice for them.
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