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At the end of every seven years thou shalt make a release.

New Defender's Study Bible Notes

15:1 every seven years. The seventh year, like the seventh day in the week, was invested with special significance by God in the economy of theocratic Israel. Not only would debtors be released from their debts, but the land itself be given a rest (Leviticus 25:1-7), and indentured Hebrew servants would be freed (Deuteronomy 15:12; also Exodus 21:2). As for as the seventh year debt release is concerned, this was done at the time of the annual feast of tabernacles (Deuteronomy 31:10).

15:11 poor shall never cease. This prophecy was confirmed and continued by the Lord Jesus in John 12:8 and Matthew 26:11. Government welfare and wealth redistribution programs will never be able to eliminate poverty, and thus the responsibility of Christian charity to the needy will continue until the millennial kingdom is finally established.

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