keeping accounts

The Greek in Sirach 42:3 that is translated in English as “keeping accounts” or similar is translated in the German Luther Bible 2017 with the existing idiom auf Pfennig und Heller abrechnen or “keeping accounts down to the smallest coins.” (Source: Jost Zetzsche)

Translation commentary on Sirach 42:3

Of keeping accounts with a partner or with traveling companions: Both Revised Standard Version and Good News Translation are reading an emended text, following the Hebrew. The Greek reads “of the word of a partner or traveling companions.” The emendation is surely correct. What it means is less clear. Good News Translation takes it to mean “sharing expenses.” But sharing expenses would be expected. In this context the author refers to doing something you could be criticized for, but which you should not hesitate to do anyway. We believe ben Sira has in mind keeping a sharp eye on expenses shared even with close associates. Of course you should trust your friends, but it’s smart to keep careful records anyway. A possible alternative model is “of keeping careful records of money you have spent with a business partner or a traveling companion.”

And of dividing the inheritance of friends: This probably means that we should not be ashamed of accepting our rightful share of an inheritance, as New English Bible expresses it with “or of sharing an inheritance with the other heirs.”

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.