The broad theme of this lesson is the importance of proper priorities. Interpreters differ on the subtle differences one might apply to these words. Some take this to mean one ought to complete their basic labors before worrying about non-essentials. Others see it as a lesson to develop one's career and abilities before starting a family. Still others consider this a broad reminder that one should ensure "the most important things" are tended to before spending time and effort on less-critical subjects. All of these are compatible with the general theme of the proverb: it is best to plan one's work, and work one's plan.

In the ancient world, most people were farmers. Careful planning, in the present, was essential to ensuring there would be food and resources available in the future. Spending time and effort on lesser concerns, when survival was not yet covered, would have been foolish. In a literal example, it would be unwise to construct a permanent home when one doesn't have crops planted yet. After the fields are growing is the proper time to put effort into less-crucial areas.

Without proper planning and preparation, a project is likely to fail. Jesus pointed out the wisdom of carefully planning what is necessary to build a tower before building it (Luke 14:28). He pointed out that the failure to plan would abort the project, and people would ridicule the builder (Luke 14:29–30). Of course, no one should undertake a project without first considering the Lord's will. Psalm 127:1 counsels, "Unless the LORD builds the house, those who build it labor in vain." James 4:13–15 says, "Come now, you who say, 'Today or tomorrow we will go into such and such a town and spend a year there and trade and make a profit'—yet you do not know what tomorrow will bring. What is your life? For you are a mist that appears for a little time and then vanishes. Instead you ought to say, 'If the Lord wills, we will live and do this or that.'"

Proverbs 24:23–34 comes after a list of thirty wise teachings; these were recorded by Solomon while not necessarily being his own ideas. The wisdom which concludes this chapter is cited with less clarity, other than being attributed to wise speakers. These address discrimination, rebuke of the wicked, honesty, wise planning, revenge, and the consequences of laziness.

Solomon continues to list wise sayings (Proverbs 22:17–21), rounding out his promised list of thirty teachings. These endorse integrity, accepting good advice, reputation, and ethical actions. The lessons also stress godly attitudes about vengeance, bitterness, and companionship. After verse 23 come additional proverbs. These may or may not have been Solomon's own words, but at least some appear to be his thoughts. Key points in these verses are the need for impartiality in judgment, godly reputation, and work ethic.

This chapter continues thirty sayings of wise people (Proverbs 22:17–21), as collected and endorsed by Solomon. The remainder of the passage are additional wise statements, which are not as clearly attributed. Some of the lessons are framed as warnings, followed by reasons. The lessons contained here are more detailed than most of the proverbs in this book.

Proverbs is best understood in context with the books of Ecclesiastes and Job. In Proverbs, “wisdom” is given in short, simple, general terms. Ecclesiastes represents wisdom based on observation and experience. This often shows how the general principles of the book of Proverbs don’t apply in absolutely every circumstance. Job represents wisdom based on the experience of suffering and injustice. All three come to the conclusion that God does indeed know best, and the most sensible course of action is to follow His will.

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