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, 2Co 9:7.

2. Every creditor that lendeth ought unto his neighbour shall release it—not by an absolute discharge of the debt, but by passing over that year without exacting payment. The relief was temporary and peculiar to that year during which there was a total suspension of agricultural labor.

he shall not exact it … of his brother—that is, an Israelite, so called in opposition to a stranger or foreigner.

because it is called the Lord's release—The reason for acquitting a debtor at that particular period proceeded from obedience to the command, and a regard for the honor, of God; an acknowledgment of holding their property of Him, and gratitude for His kindness.