This verse follows on the thought of verse 8. The writer has warned the reader that every sin brings on its own punishment. Now the reader defends himself by thinking about all the offerings he has made, and tries to assure himself that God will overlook a lot of sins because of this generosity. No, says ben Sira. Don’t even think it (compare 5.5).

Do not say, “He will consider the multitude of my gifts: Do not say refers to speaking or talking to oneself, so Good News Translation says “Don’t think” (similarly Contemporary English Version). The pronoun He refers to the Most High God mentioned in the final line of this verse. Consider means to “take into account.” The multitude of my gifts is expressed as “how very generous you are” in Good News Translation. In English this clause in Good News Translation has a slight edge of sarcasm, which is not out of place here. In direct speech we may say “how generous I am,” and the first line of this verse may be expressed as “Don’t think, ‘The Most High God [or, The God who is above everything] is going to take into account how generous I am,’ ” or even “ ‘… the great number of sacrifices I have offered.’ ”

And when I make an offering to the Most High God he will accept it: Good News Translation says “and so accept any offering you decide to make,” which also sounds sarcastic. It makes it sound like the initiative is yours, that if you decide you want some forgiveness, you can just make an offering. Good News Translation has begun this verse with naming “God Most High,” so that the majesty of the name overshadows the unworthy attitude described in the verse. The phrase the Most High God refers to God’s supreme majesty, not to his actually being somehow tall or big, and will be translated in some languages as “God who is above everything” or “God who is supremely powerful” (see the comments at 4.10). This is one of the few times in the book where the Greek text uses the word for “God.”

Good News Translation and Contemporary English Version choose to present the quoted thought in this verse as indirect speech, which is natural style in English, but in a number of languages direct speech will be preferred by translators. An alternative model with direct speech is:

• Don’t say to yourself [or, think], “The Most High God [or, The God who is above everything] is going to take into account the great number of sacrifices I have offered. He will forgive me because I make offerings to him.”

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.