The teaching of the whole book is now gathered up in two weighty sentences. Let us hear the conclusion of the whole matter. The Revised Version gives, This is the end of the matter; all hath been heard.
The Septuagint has, τέλος λόγου τὸ πᾶν ἄκουε, "The end of the matter, the sum, hear thou;" Vulgate, Finem loquendi pariter omnes audiamus. Another rendering is suggested, "The conclusion of the matter is this, that [God] taketh knowledge of all things;" literally, "everything is heard."
Perhaps the passage is best translated, The end of the matter, when all is heard, is this. The first word of this verse, soph, "end," is printed in the Hebrew text in large characters, in order to draw attention to the importance of what is coming.
And its significance is rightly estimated. These two verses guard against very possible misconception, and give the author's real and mature conclusion. When this is received, all that need be said has been uttered.
Fear God (ha-Elohim), and keep his commandments. This injunction is the practical result of the whole discussion. Amid the difficulties of the moral government of the world, amid the complications of society, varying and opposing interests and claims, one duty remained plain and unchanging—the duty of piety and obedience.
For this is the whole duty of man. The Hebrew is literally, "This is every man," which is explained to mean, "This is every man's duty." Septuagint, ὅτι τοῦτο πᾶς ὁ ἄνθρωπος: Vulgate, Hoc est enim omnis homo.
For this man was made and placed in the world; this is his real object, the chief good which he has to seek, and which alone will secure contentment and happiness. The obligation is put in the most general terms as applicable to the whole human family; for God is not the God of the Jews only, but of Gentiles also (Romans 3:29).