What I Have Seen to be Good and Fitting

Behold, what I have seen to be good and fitting is to eat and drink and find enjoyment in all the toil with which one toils under the sun the few days of his life that God has given him, for this is his lot. Everyone also to whom God has given wealth and possessions and power to enjoy them, and to accept his lot and rejoice in his toil—this is the gift of God. For he will not much remember the days of his life because God keeps him occupied with joy in his heart.

The gift of God is good and fitting things.
The gift of God the empowerment to enjoy the good.
The gift of God is a heart occupied with joy.