The writer shifts his attention to the Lord here; a new paragraph at this point would be helpful (so Good News Translation).

He who lives for ever created the whole universe: It will be good to identify He as “The Lord” (Good News Translation, Contemporary English Version). Created the whole universe is literally “created everything together.” Created the whole universe will be a good equivalent in many languages, but another possibility is “created all things.”

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.