Exegesis:

eipan de hoi akousantes ‘those who heard (this) said,’ to each other, or to Jesus, preferably the latter.

kai tis dunatai sōthēnai ‘then who can be saved.’ kai at the beginning of a question expresses astonishment. sōthēnai means here ‘to attain salvation,’ cf. on 8.12.

(V. 27) ta adunata para anthrōpois ‘the things which are impossible with men, i.e. for men.’

adunatos ‘impossible,’ here used as a substantive.

dunata para tō theō estin ‘are possible for God.’ The clause is an answer to the question of v. 26 in the form of a general pronouncement.

Translation:

Who can be saved, or, ‘who can reach/acquire salvation’ (Balinese, Javanese).

(V. 27) What is impossible with men is possible with God, or, ‘things men cannot do, God can (do),’ or, ‘God is able to do what no men can do.’

Quoted with permission from Reiling, J. and Swellengrebel, J.L. A Handbook on the Gospel of Luke. (UBS Handbook Series). New York: UBS, 1971. For this and other handbooks for translators see here . Make sure to also consult the Handbook on the Gospel of Mark for parallel or similar verses.