전도서 3:19의 주석

For the fate of men, etc. This is the reason for the matter, that the Holy One, Blessed Is He, gave a fate and a mishap to mankind, and there is a fate and a mishap to the beasts, and He gave one fate to them both, for just as this one dies, so does that one die.

“For the fate of the sons of man and the fate of the animal, there is one fate for them; like the death of this one, so is the death of that one, and there is one spirit for all. The superiority of man over animal is non-existent, as everything is vanity” (Ecclesiastes 3:19).
“For the fate of the sons of man and the fate of the animal” – is it not just like the fate of man, so is the fate of the animal? The Holy One blessed be He said: Is it not so that just as I decreed and said regarding man: “On the eighth day, you shall circumcise the flesh of his foreskin” (Leviticus 12:3), I decreed so regarding the animal, as it is stated: “From the eighth day onward it shall be accepted as a fire offering to the Lord” (Leviticus 22:27)?
“The superiority of man over animal is non-existent [ayin], as everything is vanity.” What is ayin? Rav Naḥman ben Rabbi Yitzḥak said: He made an embellishment for his [man’s] bottom,⁸²The flesh is shaped such that the anal opening is not visible. so that he would not be debased like an animal. Rabbi Yannai and Rabbi Yudan, one said: He made for him a lock and a stool on it so he would not be debased like an animal.⁸³The references to a lock and stool refer to two functions of the buttocks: They obscure the anal opening and allow a person to sit comfortably. And one said: He made padding for his bottom so he would not experience discomfort while sitting.
Rabbi Levi and Rabbi Ami, one said: He arranged burial for him, and one said: He arranged a coffin for him, and one said: He arranged a coffin and a shroud for him.⁸⁴God arranged for people to think to bury others in a respectable manner, which differentiates them from animals. In Bereshit Rabba (17:6) the text is: “One said: He arranged burial for him, and one said: He arranged a shroud for him.” This text better reflects the fact that only two Sages are cited (Etz Yosef).

And the superiority of man over beast is nil. And the superiority and the success of man over beast is not apparent after he dies, for everything is converted to nothingness by returning to the dust.⁴⁰This is true when a person spends his life only in the accumulation of wealth. (Metsudas Dovid)