“... The pessimistic view of Eccl 3:19–20, where death constitutes the common fate for both rational and irrational worlds, is a stumbling block for the Rabbis who believe in afterlife and thus venture to harmonize interpretatively Solomon’s assertion with their own beliefs. In this tripartite type of multiform intertextuality we notice the change of the contextual meaning of Ps 148:1 that explains the rabbinic understanding of Eccl 3:20, while the pattern of question–answer adds vividness to the rabbinic exposition: [...] R. Eliezer expresses the idea of the existence of two worlds as the place from where the created world originates. He alters the pessimistic tone of Eccl 3:20 and uses the Psalmic verse to support the idea of man’s twofold nature; “man” is composed of body and soul and, therefore, bridges both worlds. In order to accomplish his goal, R. Eliezer uses Ps 148:1–14, whose main theme is God’s exaltation by his creatures in heaven and on earth, and which seems to support the concept of the existence of the intelligible and the visible words. ...”