If a man delivers is literally “If [ki] a man gives.” New Revised Standard Version has “When someone delivers” (see the discussion at 21.2). What he gives is either money or goods, literally “silver or articles.” The word for goods is the same word used for “jewelry” in 3.22; 11.2; and 12.35. The implication is that they are “other valuables” (Good News Translation, Contemporary English Version) of various kinds. To his neighbor is literally “to his fellow” or “friend.” Translator’s Old Testament has “fellow-Israelite,” but the word here may simply mean “to another” (New Jewish Publication Society’s Tanakh, New American Bible, Revised English Bible). We may restructure this as “Suppose a person asks his neighbor to keep some silver or other valuables.”

To keep indicates the purpose for giving these items. The word here means “to watch” or “to guard,” so these are not gifts. Rather they are entrusted to another person “for safekeeping” (New International Version). Therefore it is implied, as Good News Translation expresses it, that the other person “agrees to keep” these items and accepts the responsibility for them. And it is stolen out of the man’s house is literally “and it is stolen from the house of the man.”

Then, if the thief is found is literally “if [ʾim] is found the thief.” This means not only that he is “found,” but also that he “is caught” (New Jewish Publication Society’s Tanakh), or “apprehended” (Revised English Bible). He shall pay double is literally “he shall repay two,” meaning “he shall restore twofold” (Revised English Bible). (See verse 4.) It is important in translation to make it clear that the he refers to the thief and not to the neighbor. So Good News Translation and Contemporary English Version make this explicit. Good News Translation has “the thief, if he is found, shall repay double,” and Contemporary English Version has “If the thief is caught, the thief must repay double.”

Quoted with permission from Osborn, Noel D. and Hatton, Howard A. A Handbook on Exodus. (UBS Helps for Translators). New York: UBS, 1999. For this and other handbooks for translators see here .