Listen, my son: With my son the writer is addressing the reader as someone who is learning from what the writer has to say (see the comments on 2.1). As in verses 18 and 32, this phrase marks the beginning of a new unit of thought.

Accept my judgment; do not reject my counsel: These two clause have the same meaning, so Good News Translation simply says “take my advice.”

Contemporary English Version provides a good model for the whole verse:

• Pay attention, students—
don’t reject my advice.

Quoted with permission from Bullard, Roger A. and Hatton, Howard A. A Handbook on Sirach. (UBS Helps for Translators). New York: UBS, 2008. For this and other handbooks for translators see here.