23. To do mischief. This verse may also be translated, “It is as sport [laugh] to the fool to carry out an evil intention, likewise to the wise man [to practice] wisdom.” One mark of a fool is that he delights to do evil. He knows the difference between right and wrong, but he has no deep feeling about moral rectitude and does not restrain his impulses to do mischief. His conscience has been so hardened that he seems to have no concern over the damage he is doing and the suffering he is causing.
In direct contrast, the man of understanding has allowed the Spirit of God to work upon his heart so freely that his conscience has become quick and tender. He is keenly aware of the consequences of his actions and takes delight in seeing that they all tend to the good of others (see Gal. 6:2).