“He who mocks the poor insults his Maker”: This line is similar to 14.31a. As usual New Revised Standard Version has revised “He who” to “Those who” to avoid the exclusive male language of Revised Standard Version. “Mocks” is as in 1.26. The first reference to “the poor” is in 10.15. The same Hebrew word as here is used in 13.23. “Insults” “his Maker” is used in 14.31; see the comments there. The idea expressed is that to make fun of the poor is equivalent to making fun of God who made them.
“He who is glad at calamity will not go unpunished”: To be “glad at calamity” means to rejoice or be happy when someone has trouble, misfortune, or distress. See 1.26. “Will not go unpunished” is a double negative expression that must often be rendered as a positive construction, for example, “will be punished.” Refer to 11.21 for this expression.
Good News Translation and Contemporary English Version personalize this saying. Contemporary English Version has “By insulting the poor you insult your Creator. You will be punished if you make fun of someone in trouble.”
Quoted with permission from Reyburn, William D. and Fry, Euan McG. A Handbook on Proverbs. (UBS Helps for Translators). New York: UBS, 2000. For this and other handbooks for translators see here .

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