Ecclesiastes Rabbah 3:19

¹“For the fate of the sons of man and the fate of the animal, there is one fate for them; like the death of this one, so is the death of that one, and there is one spirit for all. The superiority of man over animal is non-existent, as everything is vanity” (Ecclesiastes 3:19). “For the fate of the sons of man and the fate of the animal” – is it not just like the fate of man, so is the fate of the animal? The Holy One blessed be He said: Is it not so that just as I decreed and said regarding man: “On the eighth day, you shall circumcise the flesh of his foreskin” (Leviticus 12:3), I decreed so regarding the animal, as it is stated: “From the eighth day onward it shall be accepted as a fire offering to the Lord” (Leviticus 22:27)? “The superiority of man over animal is non-existent [ ayin ], as everything is vanity.” What is ayin ? Rav Naḥman ben Rabbi Yitzḥak said: He made an embellishment for his [man’s] bottom, so that he would not be debased like an animal. Rabbi Yannai and Rabbi Yudan, one said: He made for him a lock and a stool on it so he would not be debased like an animal. And one said: He made padding for his bottom so he would not experience discomfort while sitting. Rabbi Levi and Rabbi Ami, one said: He arranged burial for him, and one said: He arranged a coffin for him, and one said: He arranged a coffin and a shroud for him. (17:6) the text is: “One said: He arranged burial for him, and one said: He arranged a shroud for him.” This text better reflects the fact that only two Sages are cited ( Etz Yosef ).