The phrase "end of the matter" is often associated with the conclusion or ultimate resolution of a discussion, teaching, or life itself, as seen in the biblical context. It signifies the culmination of wisdom, understanding, and divine revelation, often pointing to the core message or lesson that should be taken to heart.

Ecclesiastes 12:13
The most direct biblical reference to the "end of the matter" is found in Ecclesiastes 12:13, where the Preacher, traditionally understood to be Solomon, concludes his reflections on life, wisdom, and human endeavor. The Berean Standard Bible translates this verse as: "When all has been heard, the conclusion of the matter is this: Fear God and keep His commandments, because this is the whole duty of man." This verse encapsulates the essence of the book's exploration of life's meaning, emphasizing reverence for God and obedience to His commandments as the ultimate purpose of human existence.

Theological Implications
Theologically, the "end of the matter" in Ecclesiastes underscores the transient nature of worldly pursuits and the enduring significance of a life oriented towards God. It reflects a worldview that prioritizes spiritual over material concerns, urging believers to focus on their relationship with God as the foundation of true wisdom and fulfillment.

Practical Application
In practical terms, the "end of the matter" serves as a guiding principle for Christians, encouraging them to evaluate their lives in light of divine commandments and eternal truths. It calls for a life of integrity, where actions align with God's will, and where the fear of the Lord is the beginning of wisdom (Proverbs 9:10).

Related Concepts
The concept of the "end of the matter" is related to other biblical themes such as judgment, accountability, and the finality of God's word. In the New Testament, similar ideas are echoed in passages that speak of the ultimate judgment and the fulfillment of God's promises, such as in Revelation 22:13, where Jesus declares, "I am the Alpha and the Omega, the First and the Last, the Beginning and the End."

Wisdom Literature Context
Within the broader context of wisdom literature, the "end of the matter" reflects a common motif where the search for understanding and meaning culminates in a recognition of God's sovereignty and the necessity of living in accordance with His will. This is seen in the teachings of Proverbs and Job, where the fear of the Lord is consistently presented as the foundation of wisdom and the key to a righteous life.

Conclusion of Human Endeavors
The phrase also speaks to the conclusion of human endeavors and the recognition that, despite human efforts and achievements, it is ultimately God's purposes that prevail. This aligns with the biblical teaching that human life is fleeting and that true significance is found in aligning one's life with God's eternal purposes (James 4:14).

In summary, the "end of the matter" in biblical terms is a call to prioritize one's relationship with God, to live in obedience to His commandments, and to recognize the ultimate authority of His word in all aspects of life.