Jamieson, Fausset and Brown on Ecclesiastes 7:7

7. oppression--recurring to the idea (Ec 3:16; 5:8). Its connection with Ec 7:4-6 is, the sight of "oppression" perpetrated by "fools" might tempt the "wise" to call in question God's dispensations, and imitate the folly (equivalent to "madness") described (Ec 7:5,6). Weiss, for "oppression," translates, "distraction," produced by merriment. But Ec 5:8 favors English Version.

a gift--that is, the sight of bribery in "places of judgment" (Ec 3:16) might cause the wise to lose their wisdom (equivalent to "heart"), (Job 12:6; 21:6, 7; 24:1, &c.). This suits the parallelism better than "a heart of gifts"; a benevolent heart, as Weiss.