This poem comes from Li Bai's "Coming into Wine" in the Tang Dynasty. The whole sentence expresses lofty sentiments and aspirations and the pursuit of a happy life. It means that even if you want to cook lambs and slaughter cows, you should regard them as a kind of enjoyment and happiness. The author took this opportunity to express his open-minded, energetic and positive attitude, and expressed his willingness to drink 300 cups to celebrate the wonderful moment in life.