Jesus did not condemn the man for eating, drinking and being merry, nor even for being rich. Rather the man was called foolish for building bigger barns. The point of the story is that the entrepreneur was planning to store more of his wealth than he needed to eat, drink and be merry. Look again at the words of the story. The man says, "What shall I do for I have nowhere to store my crops?" Not true! He has barns. His problem is that his harvest has been so great that his present storage facilities will not hold all of the grain. So he decides, "I will tear down my barns and build larger ones, and there I will store all my grain. Then and only then will I have ample goods to eat, drink and be merry." Again, not true! He already has ample goods. He does not have to live in the moment. He has barns for his future. They may not be as big as he would like, but he has plenty to eat, drink and be merry. The man already has enough wealth to enjoy Shalom. He has a sense of well-being and security because God has generously blessed his land with fruitfulness. Fortune has smiled on him and he has been able to accumulate a sizable portion of this world's goods.
The point of the story is not that there is something wrong with amassing some wealth, but that he was intending to store it all by building bigger barns and storing it. He was called "foolish" because he did not recognize that his wealth had brought him happiness and that it could do the same for others if only it were not locked up in those bigger barns. His sin was not that he had become wealthy, but that he wanted to hoard all his wealth. His sin was not that he ate, drank and was merry, but that he was withholding the means for others to do the same. He had become a bottleneck in the flow of Shalom blessings to others.
The story, so understood, is not a teaching condemning the foolishness of gathering wealth. It is rather a parable which condemns the refusal to share the wealth we do not need. It warns about the shortsightedness of failing to be a good custodian of the abundance that God entrusts to us.