Good News Translation‘s paragraph break here is needed since this verse shifts the subject and prepares the reader for the advice in the rest of the section.

Therefore show respect for my words: This repeats the meaning of “observe instruction” in verse 14. Other ways to express this line are “So take my words to heart” and “Take my advice seriously.” The Good News Translation footnote on this line indicates it is following the Hebrew. We recommend staying with the Greek, as in Revised Standard Version.

For it is not good to retain every kind of shame: The idea here is that there are some things we should not be ashamed of, things we should not hide or be bashful about. Revised English Bible has a good translation: “shame is not appropriate on all occasions.”

And not everything is confidently esteemed by every one may be rendered “All people do not have high regard for the same things.” This means that not everyone agrees on when shame is not appropriate.

The problem here is that the author tells us that there are some occasions when we should have no sense of embarrassment or shame, but then proceeds in verses 17-23 to give a long list of occasions when we should feel shame. He will not discuss things not to be ashamed of until 42.1-5. Perhaps this problem can be solved, or at least eased, by moving the first line of this verse to the end.

Possible alternative models for this verse are:

• There are certain things that you should not be ashamed of, although not everyone agrees what these are. Take my advice seriously.

• There are certain things [or, deeds] that you should not be ashamed of, although not everyone agrees what these are. Listen now to 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.