“If you lend money to My people, to the poor who is with you, you shall not be as a creditor to him; you shall not impose interest upon him” (Exodus 22:24). “If you lend money to My people,” that is what is written: “It is good for a man to be gracious and to lend, conducting his affairs with justice” (Psalms 112:5). There is no person who is not in debt to God, but He is merciful and gracious and pardons all former transgressions, as it is stated: “Do not remember for us our former iniquities” (Psalms 79:8).
This is analogous to one who borrowed from a moneylender and he forgot about it. Sometime later, he came and stood before him and said to him: ‘I know that I am in debt to you.’ He said to him: ‘Why did you remind me? The original debt is already removed from my mind.’
So it is with the Master of the universe. People sin before Him, He sees that they do not repent, and He absolves them [of their sins] one by one. When they repent, they come to mention their initial liability and He says to them: “Do not remember former matters” (Isaiah 43:18). From where do you derive that if a person repented, even if he has committed numerous iniquities, He transforms them into merits?
From what is written: “And when the wicked one repents his wickedness, and performs justice and acts of charity, he will live” (Ezekiel 33:19); all the transgressions that he performed will not be remembered for him. That is why He cautions regarding the poor person: “You shall not be as a creditor to him”; do not make him stand naked.1Act mercifully toward him just as God does toward you, and do not take everything he has.
“It will be when he cries to Me, I will hear, as I am gracious” (Exodus 22:26). Likewise, David says: “They cry out and the Lord hears them” (Psalms 34:18).