All things that are from the earth turn back to the earth: This refers to the death of any living thing on earth. It even applies to plants, although ben Sira may not have that in mind. Compare Gen 3.19. In the Greek text this line reappears in very similar language at 41.10. Alternative models are “Everything that was created from the earth [or, soil] will return to it” and “The Lord created animals, humans, and other living things from the soil, and they will all return to it.”

And what is from the waters returns to the sea: Good News Translation does not say what the Greek says. The Greek is not speaking of water returning to the sea (though it does), but of things in the water returning to the sea. The author is probably applying to sea creatures the same principle applied to land animals in the first line, which is that they die. For the whole verse we could say:

• Everything that comes from the earth goes back to the earth, and everything that comes from the water returns to the sea.

It should be noted that the Hebrew (and Syriac) of the second line reads “and what is from above returns above” (New Revised Standard Version). This changes the meaning of the whole verse, so that it is speaking of a contrast between what is evil (earthly) and what is good (heavenly), rather than the mortality of all living creatures. This does not fit well into the context of this section. However, it does fit reasonably well with the following context (where Shekan places it). This is not our choice, but some translators may prefer it. If the Hebrew reading is used, we urge that verse 11 begin the next section rather than end this one.

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.