So the message here is twofold. God is the One who gives things, and God is the one who gives the power to enjoy things. These are two distinct gifts...just as a can of peaches and a can opener are distinct gifts. Only the first is given to the unbeliever. The believer is given both, which is simply another way of saying that he is given the capacity for enjoyment. (17)
Wilson is referring to Ecclesiastes 2:24-26:
There is nothing better for a person than that he should eat and drink and find enjoyment in his toil. This also, I saw, is from the hand of God, for apart from him who can eat or who can have enjoyment? For to the one who pleases him God has given wisdom and knowledge and joy, but to the sinner he has given the business of gathering and collecting, only to give to one who pleases God. This also is vanity and a striving after wind.