Rembrandt used the plate of St.Jerome kneeling: the large plate (B 106, NHD 3) for this etching and for B172, Ragged peasant with his hands behind him, holding a stick.
In both ‘new’ pictures remnants of the earlier picture are clearly visible. In this case some curls and scratches, unrelated to the subject (see New Hollstein, part I, page lv).
The plate was not part of any of the early sales or collections and is almost certainly lost.

The head of this peasant very much resembles that of B326 and B143

There is a copy in the same direction (copy B) by Christian Ludolph Reinhold (1786, 80 x 62 mm). On a sheet with more copies.
There are four anonymous copies in reverse. Copy C is probably by Costantino Cumano, signed Ret f 1631 (18^th century, 95 x 48 mm, WB 1).
Copy E is signed Rembrandt 1633 (60 x 51 mm, WB 2).

Seymour Haden, Rovinsky, Seidlitz and Münz attribute this etching to Johannes van Vliet. Most later authors, including NH, accept it as being by Rembrandt.
The plate was made by a pupil according to Campbell Dodgson.
The plate is not by Rembrandt according to Coppier, Michel and Singer.

New Hollstein lists six states, only the first two by Rembrandt. Most other authors list four states, Nowell-Usticke one trial proof and five states.
The 1^st state (NH/NU Trial proof  a, etching only) is before any vertical shading on the shoulder. Remains of St.Jerome kneeling (B106, NH 3) are showing in the background.
In the 2^nd state (NH/1^st state WB, R388, NU) the plate is slightly reduced and the date and monogram are added. There are many other small alterations. According to NH this state may already be by another hand.
In the 3^rd state (NH/2^nd state WB, R389, NU) hatching is added to the shadows on the shoulder, arm, hand, neck, cap and trousers. Some fine lines on the chest are removed and the outline is strengthened with a new line. Not by Rembrandt.
In the 4^th state (NH, WB final, R390/3^rd state NU) the left half of the trousers is shaded with close vertical lines. The pointed tip of the nose is burnished out. Some hairs are added to the beard. A thin white band separates vest and trousers (NU).
In the 5th state (NH NU 4^th) there is an extra line of shading that darkens the centre of the band at the left.
In the 6^th state (R391-392/NU 5^th state) there is further shading on the neck. Black spot at the tip of the nose (NU). Two extra diagonals on the cheek (NH).

The only impression of the 1st state is in Budapest, printed with much plate tone.
Many impressions of the 2nd state are also printed with plate tone.

H 69, BB 31-M, G 134, M 89, Mz 290, RA 388-393, Cl 135, W 136, Bl 103, Du 143, CD 281
Hinterding 2008, p. 275-276; Rising star 2019, p. 134;

New Hollstein: 6^th and final state/White-Boon: 3^rd and final state
A richy-inked impression with strong contrasts.
Sheet: 62 x 52/53 mm, thread margins of 1 mm all around (+16%)
No watermark, horizontal chain lines at approx. 22 mm.

With Galerie Michael in Beverly Hills (CA) according to a Certificate of Authenticity attached to the frame, dated 31-1-1998.
In the collection of John Villarino, an American set designer;

Rembrandt, fotograaf avant-la-lettre, Museum De Reede (Antwerp), January – May 2023;
Rembrandt, 17th century photographer, Daegu Art Museum (Korea), November 2023 – March 2024;
Rembrandt, de fotograaf, Westfries Museum (Hoorn), June 2024 – January 2025;