Solomon tells us elsewhere that those who linger over wine have woe, sorrow, strife, complaints, wounds and bloodshot eyes (Proverbs 23:29-35). But the wine itself is good. To drink it with a merry heart is good, and God takes pleasure in our pleasure.
Drinking without lingering.
Enjoyment without idolatry.
Pleasure without addiction.
And, of course, the encouragement to “Eat your bread with joy, and drink your wine with a merry heart, for God has already approved what you do” points us towards the food and drink of the Lord’s Supper – where with joy we should drink the blood of the covenant, poured out for many, for the forgiveness of sins.