This French work presents an exegetic and theological interpretation of Qoheleth's speech on riches (Ecclesiastes 5:9-6:6). The detailed exegetic analysis distinguishes the existential meaning from the anthropological and theological meaning, and develops a rhetorical figure of wisdom which is characterised by two aspects - either the denial of God or the reference to God. Using a parallel to the Book of Job, the intertextuality of the discourse of wisdom becomes clear. To the extent that the critical literary and the hermeneutic approach foregrounds the text in its final form, it points directly to the internal tension of the text, which is marked by contrasts, and questions the conditions of the process of composition. This approach also provides a new access to Qoheleth's provocative thinking.