151 "At the end of every seven years you shall grant a release. 2 And this is the manner of the release: every creditor shall release what he has lent to his neighbor. He shall not exact it of his neighbor, his brother, because the Lord's release has been proclaimed. 3 Of a foreigner you may exact it, but whatever of yours is with your brother your hand shall release. 4 But there will be no poor among you; for the Lord will bless you in the land that the Lord your God is giving you for an inheritance to possess-- 5 if only you will strictly obey the voice of the Lord your God, being careful to do all this commandment that I command you today. 6 For the Lord your God will bless you, as he promised you, and you shall lend to many nations, but you shall not borrow, and you shall rule over many nations, but they shall not rule over you.
7 "If among you, one of your brothers should become poor, in any of your towns within your land that the Lord your God is giving you, you shall not harden your heart or shut your hand against your poor brother, 8 but you shall open your hand to him and lend him sufficient for his need, whatever it may be. 9 Take care lest there be an unworthy thought in your heart and you say, 'The seventh year, the year of release is near,' and your eye look grudgingly[1] on your poor brother, and you give him nothing, and he cry to the Lord against you, and you be guilty of sin. 10 You shall give to him freely, and your heart shall not be grudging when you give to him, because for this the Lord your God will bless you in all your work and in all that you undertake.
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.