Sforno on Exodus 20:10/ספורנו על שמות כ׳:י׳

1שבת לה' אלוקיך, the entire day is to be devoted to spiritual matters. This involves studying Torah, teaching it, performing the commandments associated with it, and enjoying the very nature of such a day on which instead of “serving” the needs of one’s survival in a hostile environment one can concentrate on serving the Master, the provider of life and spiritual inspiration. The Talmud Yuma 76 paraphrases this, saying: “wine and pleasant fragrances have made me intelligently perceptive.”

2אתה ובנך ובתך, the children who are minors observe the Sabbath at the instructions of their fathers.