When they were all roused and up, he said, “My masters, it is a usual saying, that we begin matins with coughing and supper with drinking. Let us now, in doing clean contrarily, begin our matins with drinking, and at night before supper we shall cough as hard as we can.”
The quote establishes Pantagruel's belief that the human body, specifically the belly, is the foundation of all human experience. He argues that everything else including the palate, the mind, and the intellect is built upon this foundation.
Doubrovsky, Serge. "The Enlightenment of the Body: Rabelais's Material Humor." Yale French Studies, vol. 63, 1982, pp. 29-49.