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Most of the commentators - including Tabari, Zamakhshari and Razi - explain the expression la tuharrimu (lit., "do not forbid" or "do not declare as forbidden") in the sense given by me above, and take it to refer to the self-mortification practiced, in particular, by Christian priests and monks. The term at-tayyibat comprises all that is good and wholesome in life - "the delightful things which human beings desire and towards which their hearts incline" (Tabari): hence my rendering, "the good things of life".
In pleasures that are good and lawful the crime is excess. There is no merit merely in abstention or asceticism, though the humility or unselfishness that may go with asceticism may have its value. In v. 82, Christian monks are praised for particular virtues, though here and elsewhere monasticism is disapproved of. Use Allah's gifts of all kinds with gratitude, but excess is not approved of by Allah.