Please read the passage before reading the commentary
What happens after death? How can God, who is so far above us, care about what we do or do not do? These questions produced much discussion in the ancient world. Perhaps they prompt similar discussion even in our own times.
God, however, created the world and all that dwells in it. The One who created it cannot be far from the world God created. If death is the end of everything, how do we explain the beauty of praising God forever. Some cities have rulers, some have guardians, but Israel has God for its ruler.
This God of Israel, therefore, knows us, even our sinfulness, yet this God continues to love us and care for us.
For Sirach, God is a merciful God who forgives us. God made us, cares for us, loves, us, knows us, and does not abandon us. Since this God has already forgiven us, we are compelled to return to God.