Indeed, does not a word surpass a good gift?: Indeed (literally “Behold”) calls attention to the following statement. The language here is somewhat repetitious of the previous line. The implied answer to this rhetorical question is “Yes.” The question can be expressed as a statement, as in Good News Translation. Good News Translation “are more effective” translates surpass. For the whole line New American Bible has “Sometimes the word means more than the gift.” The introductory word “Sometimes” adds a nice touch, and serves the function of Indeed without expressing it quite the same way. It is also possible, but not necessary, to combine this line with the last line of verse 16 as Contemporary English Version does: “ … saying the right thing can mean more than giving even a generous gift.”
Both are to be found in a gracious man: Good News Translation expresses this in the second person. This may be considered, but it is not necessary. “If you are really concerned” in Good News Translation makes an effective statement, but it shifts the focus a bit. “If you are courteous [or, polite]” may be closer to the meaning in Greek. An alternative model for this line is “But if you are a generous [or, sympathetic] person, you will give both.”
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.

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