Easton's Bible Dictionary: M. G. Easton, M.A., D.D.
The Mosaic law encouraged the practice of lending (Dt. 15:7; Ps. 37:26; Mt. 5:42); but it forbade the exaction of interest except from foreigners. Usury was strongly condemned (Pr. 28:8; Ezek. 18:8, 13, 17, 22:12; Ps. 15:5). On the Sabbatical year all pecuniary obligations were cancelled (Dt. 15:1-11). These regulations prevented the accumulation of debt.