Responsa su Ecclesiaste 7:27

They responded: Even though non-Jewish wine is forbidden by a rabbinic decree, the Torah is more stringent with issues of idolatry than with any other prohibition, as it is written (Deuteronomy 7:26): "Do not bring an abhorrent thing into your house, etc." Any person who is strict with a decree ordained by the sages will have merit on the Day of Judgement. It is also written (Kohelet 7:27): "See, this I have found, said Kohelet, one to one to find an account." They explained to me that every decree ordained by the sages is exactly equivalent, 'one to one,' to the core biblical commandment. Why did they make these decrees? 'To find an account,' large and full of merit when coming before the Great King on the Day of Judgement. This is the meaning of 'one to one,' the equivalence of decrees to observing commandments, 'to find an account' of merit. All this they responded to me in truth.