This verse repeats what is said in verse 22 and should be understood as contrasting the deliverance of the Israelites with the death of Egyptians. It does not mean that the Israelites walked through the sea a second time. The only difference is that verse 22 uses the word for “went into” rather than the word for walked. To repeat the same thing again is not unusual in Hebrew narrative, and here it should be understood simply as a summary statement. The waters being a wall to them, the Israelites, suggests that the same waters that destroyed the Egyptians actually protected the Israelites. But the repetition of what is said in verse 22 does not necessarily suggest that the Israelites were still walking on dry ground even after the sea had covered over the Egyptians.

Contemporary English Version‘s model for this verse is a good one:

• But the sea had made a wall of water on each side of the Israelites; so they walked through on dry land.

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 .