151 At the end of every seven years there is to be a general forgiveness of debt. 2 This is how it is to be done: every creditor is to give up his right to whatever he has let his neighbour have; he is not to make his neighbour, his countryman, give it back; because a general forgiveness has been ordered by the Lord. 3 A man of another nation may be forced to make payment of his debt, but if your brother has anything of yours, let it go; 4 But there will be no poor among you; for the Lord will certainly give you his blessing in the land which the Lord your God is giving you for your heritage; 5 If only you give ear to the voice of the Lord your God, and take care to keep all these orders which I give you today. 6 For the Lord your God will give you his blessing as he has said: you will let other nations have the use of your money, but you will not make use of theirs; you will be rulers over a number of nations, but they will not be your rulers.
7 If in any of your towns in the land which the Lord your God is giving you, there is a poor man, one of your countrymen, do not let your heart be hard or your hand shut to him; 8 But let your hand be open to give him the use of whatever he is in need of. 9 And see that there is no evil thought in your heart, moving you to say to yourself, The seventh year, the year of forgiveness is near; and so looking coldly on your poor countryman you give him nothing; and he will make an outcry to the Lord against you, and it will be judged as sin in you. 10 But it is right for you to give to him, without grief of heart: for because of this, the blessing of the Lord your God will be on all your work and on everything to which you put your hand.
Matthew Henry's Commentary on Deuteronomy 15:1-10
Commentary on Deuteronomy 15:1-11
(Read Deuteronomy 15:1-11)
This year of release typified the grace of the gospel, in which is proclaimed the acceptable year of the Lord; and by which we obtain the release of our debts, that is, the pardon of our sins. The law is spiritual, and lays restraints upon the thoughts of the heart. We mistake, if we think thoughts are free from God's knowledge and check. That is a wicked heart indeed, which raises evil thoughts from the good law of God, as theirs did, who, because God had obliged them to the charity of forgiving, denied the charity of giving. Those who would keep from the act of sin, must keep out of their minds the very thought of sin. It is a dreadful thing to have the cry of the poor justly against us. Grudge not a kindness to thy brother; distrust not the providence of God. What thou doest, do freely, for God loves a cheerful giver, 2 Corinthians 9:7.