This verse contrasts the safety in wealth with safety in the Lord in verse 10.
“A rich man’s wealth is his strong city”: This line is identical to 10.15a. See there for comments. There, however, the situation of the rich is contrasted with that of the poor. Here the two lines are not in contrast but support each other. A “strong city” is another expression for defense or protection. We may say, for example, “The wealth of the strong is their protection” or “The rich are protected by their wealth.”
“And like a high wall protecting him”: Note that Revised Standard Version has a footnote showing that the text rendered “protecting him” may also mean “in his imagination.” Good News Translation “imagine that their wealth protects them” follows the sense of this Revised Standard Version footnote. So this line may mean that the rich think they are protected, but in reality they are not. Only dependence on the Lord can give real protection. Contemporary English Version translates the verse “the rich think their money is a wall of protection.” Another translation has “A rich person thinks his wealth puts a wall around him like a strong wall that is built around a city to protect it.”
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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