Albert Barnes Commentary Ecclesiastes 5:8

"If thou seest the oppression of the poor, and the violent taking away of justice and righteousness in a province, marvel not at the matter: for one higher than the high regardeth; and there are higher than they." — Ecclesiastes 5:8 (ASV)

Matter - Rather, purpose (as in the margin, and Ecclesiastes 3:1), referring either to the will of God or to the edict of an oppressive ruler.

For he ... they - literally, for high watches over high and the highest over them, that is, the king in the capital watches over the judge or governor in the province, and God over both. This seems more in harmony with the preceding verses, and more consistent with the scope of this passage, than to understand the passage as referring only to earthly rulers.