The solution I found was that:

nomServer="shiva deva"
dirshiva="/etc /home /lean /ordensProd /otimizador /pcp /qualidade /sgq /srf"
dirdeva="/etc /usr/local/bin /totvs/apo/logix /totvs/bin/appserver"
for nServer in ${nomServer}
do
dirServer="$dirBkp/$nServer"
if [ ! -d $dirServer ]
then
mkdir $dirServer
fi

listExclude="/usr/local/bin/${nServer}ListExclRsync"
for sDir in $(eval echo \$dir${nServer})
do
rsync -C \
-D \
--recursive \
--update \
--links \
--perms \
--acls \
--xattrs \
--owner \
--group \
--times \
--verbose \
--progress \
--partial \
--numeric-ids \
--specials \
--exclude-from=$listExclude \
$nServer:$sDir $dirServer

dumpDir="$dumpFile/$nServer"
if [ ! -d $dumpDir ]
then
mkdir $dumpDir
fi

if [ ! -d $dateBkp ]
then
mkdir $dumpDir/$dateBkp
fi

tar -zcvf $dumpDir/$dateBkp$sDir.tar.gz /$dirServer$sDir --atime-preserve -p --remove-files
done
done

tanks,
Amilcar