If all be true that I do think,
There are five reasons we should drink:
Good wine, a friend, because I’m dry,
Or least I should be by and by,
Or any other reason why.

Henry Aldrich
Henry Aldrich (1647-1710) English academic, theologian, philosopher, architect, composer
“Five Reasons for Drinking” (1689)
    (Source)

Variant:

If on my theme I rightly think,
There are five reasons why men drink:
Good wine, a friend, because I'm dry,
Or least I should be by-and-by,
Or any other reason why.

Variant (also):

If all be true that I do think,
There are five reasons we should drink:
Good wine -- a friend -- or being dry --
Or lest we should be by-and-by --
Or any other reason why.

Translation of a Latin epigram from Jacques Sirmond (set to music by Orlando di Lassus (Di Lasso)):

Si bene quid memini, causae sunt quinque bibendi;
Hospitis adventus, praesens sitis atque futura,
Aut vini bonitas, aut quaelibet altera causa.


[If I remember correctly, there are five reasons for drinking:
The arrival of a guest, present and future thirst,
Or the goodness of the wine, or any other reason.]
[Google Translate]

In some versions it starts "Si bene commemini" and on the last line uses "Et" for the two "Aut"s.

An satirical extended version can be found in Mortimer Collins, Squire Silchester's Whim (1873):

If all be true that I do think,
Seven reasons are there why we drink:
Good wine -- a friend -- or being dry --
Or lest we should be by-and-by --
Or idleness beneath the sky --
Or a sweet girl's inviting eye:
Or any other reason why.

The poem was set to music by Henry Purcell as a "Catch" (Round), as recorded in Henry Playford, The Banquet of Musick (1688) (also here):

1. If all be true that I do think, there are Five Reasons, there are Five Reasons, we shou'd drink:
2. Good Wine, a Friend, or being Dry, or lest we shou'd be by and by,
3. or any Reason, or any other Reason, or any other Reason why, any Reason why.

The tune was borrowed by Temperance advocates for an anti-drinking Round (by 1865):

1. If all be true that I do think, there are five reasons, five reasons why we should not drink.
2. Our name, our health, our family, our peace both now and by and bye.
3. And many other reasons, and many other reasons, and many other reasons why, many reasons why.

Other notes here.