Shemittat kesafim could not be about business or corporate debt.
The admonition to continue to make loans even as the shemitta year is approaching could not possibly hold for business judgments, which are by definition discretionary and not experienced as obligations. Only debts which objectively fall on the creditor as an obligation – loans to the poor or loans that have a personal or an extreme neediness about them – could be subject to shemittat kesafim.
The point is that some debts should never have been debts, and shemittat kesafim recognizes that reality.
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