"lest there be in your heart a thing belial": From here R. Yehoshua b. Karchah was wont to say: Averting one's eyes from charity is tantamount to serving idols, it being written here "belial," and elsewhere (re idolatry) "belial." Just as there, idolatry is meant, here, too, idolatry.
"The seventh year has drawn near, the year of shemitah." This is as R. Yossi Haglili used to say: If (the intent is that) seven years (are allocated) for each (loan), how has the seventh year" drawn near? Say, then, (that the meaning is one seventh year), universally.