Matthew Poole's Concise Commentary
Deuteronomy 15:2
Shall release it; not absolutely and finally forgive it, but forbear it for that year, as may appear,
1. Because the word doth not signify a total dismission or acquitting, but an intermission for a time, as Exodus 23:11. He shall not exact it, as it here follows, i.e. force it from him by course of law or otherwise, to wit, that year, which is easily understood out of the whole context.
2. Because the person releasing is called a creditor, and his communicating to him what he desires and needs is called lending here and Deuteronomy 15:8; whereas it were giving, and the person giving it were no creditor, but a donor, if it were to be wholly forgiven to him.
3. Because the reason of this law is temporary and peculiar to that year, wherein there being no sowing nor reaping, they were not in a capacity to pay their debts.
4. Because it seems unjust and unreasonable, and contrary to other scriptures, which require men to pay what they borrow, as Psalms 37:21. Yet I deny not that in case of poverty the debt was to be forgiven; but that was not by virtue of this law, but of other commands of God. Or of his brother: this is added to explain and limit the word neighbour, which is more general, unto a brother, to wit, in nation and religion; to an Israelite, who is opposed to a foreigner, Deuteronomy 15:3, Heb. and a brother, for that is a brother, the particle and being oft so used, as Genesis 13:15, &c. The Lord's release; or, a release to or for the Lord, in obedience to his command, for his honour, and as an acknowledgment of his right in your estates, and of his kindness in giving and continuing them to you. If you are unwilling to release this for your brother's sake, yet do it for God's sake, your Lord and the chief Creditor.