Fine linen - Not the same word as in Proverbs 31:22 note; it describes a made-up garment Isaiah 3:23.
Merchant - literally, "Canaanite," i. e., the Phoenician merchant.

She maketh fine linen, and selleth it -
15. She is here remarkable for carrying on a traffic of splendid and ornamental dresses, or habits, as she is, Proverbs 31:13, for "a coarser manufacture," The סדון sidon is supposed to come from the Arabic; and to signify a kind of loose inner garment, shirt, chemise, or fine muslin covering. Some of these are so exceedingly fine, like the abrooam, that when spread on the grass, they are scarcely discernible. Some such garments as these are still worn by ladies in India and in China, and are so thin and transparent, that every part of the body may be seen through them. I have many representations of persons clothed in this way before me both of the Chinese, the Hindoo, and the Malabar ladies. Probably this eminent Jewish matron had such articles manufactured in her own house. She dealt also in girdles. These are still a very general and very expensive article of dress. I have seen them made of silk, and highly ornamented with gold and silver thread, worked into flowers and various curious devices. The loose Eastern robe is confined by these; and the word may also take in the shawl of the turban, which is often superb and costly. It is properly the girdle for the head. As these were generally woven, the consumption was great; and an able artist must have had a good trade.
The Arabic gives a remarkable translation of this verse: "She maketh towels, (or tablecloths), and sells them to the inhabitants of Basra, (a city in Mesopotamia), and fine linens, and sells them to the Canaanites." My old MS. Bible has, Sandel sche made and sold, and a litil girdil sche toke to Chanane. Perhaps לכנעני lakkenaani, for the merchant, may stand here for לכנענים lakkenaanim, the Canaanites.

She maketh fine linen, and selleth it,.... She not only seeks wool and flax, and spins it, but makes it up into fine linen, which she disposes of to advantage to herself and family. Kimchi says (y), the word signifies coverings for the night, as well as day he seems to design linen sheets: the Arabic version adds, and "sells it to the inhabitants of Bosra." This, in the mystic sense, may signify either the good works the church does, and which she proposes as a pattern and example to her members; or divine instruction, as others, the preaching of the Gospel, and the truths of it; which she sells, and others buy, though both without money and without price; for, as she freely receives, she freely gives: or the righteousness of Christ, which is called fine linen and white raiment; which, properly speaking, is made by Christ, and sold by him, or bought of him, as before, without money; see Revelation 19:8; yet this the church makes her own, by laying hold upon it by faith, and which she holds forth freely to others in the Gospel; which is therefore called "the ministration of righteousness", 2-Corinthians 3:9;
and delivereth girdles unto the merchant; to dispose of them for her; either to sell to others, to the Egyptian priests which wore them; or for their own use, to put their money in, girdles being used for that purpose; see Gill on Matthew 10:9. Or, "a girdle to the Canaanite" (z); the Canaanites or Phoenicians being generally merchants, the word is put for one. By these may be meant ministers of the word; for, as the priests of Rome are called the merchants of the earth and false teachers are said to make merchandise men, Revelation 18:3; so faithful ministers, who trade for the good of souls, and seek not theirs, but them, and not their own things, but Christ's, may be called merchants: and to these "the girdle of truth" is given; and these the church exhorts to gird their loins with it, as well as all her members, that they may be ready to every good work, and particularly prepared to preach the Gospel of peace, Ephesians 6:14.
(y) Sepher. Shorash. rad (z) "Chananaeo", V. L. Mercerus, Cocceius, Gejerus; "negotiatori Phoenicio", Schultens.

fine linen--or, "linen shirts," or the material for them.
girdles--were often costly and highly valued (2-Samuel 18:11).
delivereth--or, "giveth as a present" or "to sell."

The description, following the order of the letters, now directs attention to the profitable labour of the housewife:
24 ס She prepareth body-linen and selleth it,
And girdles doth she give to the Phoenicians.
It is a question whether סדין signifies σινδών, cloth from Sindhu, the land of India (vid., at Isaiah 3:23); the Arab. sadn (sadl), to cause to hang down, to descend (for the purpose of covering or veiling), offers an appropriate verbal root. In the Talmud, סדין is the sleeping linen, the curtain, the embroidered cloth, but particularly a light smock-frock, as summer costume, which was worn on the bare body (cf. Mark 14:51.). Kimchi explains the word by night-shirt; the Edictum Diocletiani, xviii. 16, names σινδόνες κοιταρίαι, as the Papyrus Louvre, ὀθόνια ἐγκοιμήτρια; and the connection in the Edict shows that linen attire (ἐκ λίνου) is meant, although - as with שׁשׁ, so also with סדין - with the ancients and the moderns, sometimes linen and sometimes cotton is spoken of without any distinction. Aethicus speaks of costly girdles, Cosmogr. 84, as fabricated at Jerusalem: baltea regalia ex Hierosolyma allata; Jerusalem and Scythopolis were in later times the chief places in Palestine for the art of weaving. In Galilee also, where excellent flax grew, the art of weaving was carried on; and the ὀθόναι, which, according to Clemens Alex. Paedag. ii. 10, p. 239, were exported ἐκ γῆς Ἑβραίων, are at least in their material certainly synon. with σινδόνες. Regarding נתן, syn. מכר, opp. לקח, syn. נשׂא = קנה, vid., at 16a. There is no reason to interpret כּנעני here, with the obliteration of the ethnographical meaning, in the general sense of סחר, trader, merchant; for purple, 22b, is a Phoenician manufacture, and thus, as an article of exchange, can be transferred to the possession of the industrious wife.

Girdles - Curiously wrought of linen, and gold, or other precious materials.