Charles Ellicott Commentary Ecclesiastes 5:15

"As he came forth from his mother`s womb, naked shall he go again as he came, and shall take nothing for his labor, which he may carry away in his hand." — Ecclesiastes 5:15 (ASV)

There is a clear use of Job 1:21. (See also Psalms 139:15.) And this passage itself is used in Sirach 40:1.