Deut 15:1

15:1 every seven years . . . grant a release. The sabbatical year was established and described in Ex. 23:10, 11 and Lev. 25:1–7, which require that the land should lie fallow during the seventh year. This passage (15:1–11) adds the provision that debts should be forgiven in that year. Since a loan might be arranged shortly before the sabbatical year, it could amount to a gift. For this reason vv. 7–11 warn against refusing to lend to the poor under these circumstances.