Musar zu Dewarim 15:1

מִקֵּ֥ץ שֶֽׁבַע־שָׁנִ֖ים תַּעֲשֶׂ֥ה שְׁמִטָּֽה׃

Am Ende aller sieben Jahre sollst du eine Freilassung machen.

Shenei Luchot HaBerit

Commandments 475 and 476 provide for שמטת כספים, the relinquishing of outstanding loans that have not been repaid at the end of the Shemittah year. The Torah (15,2) writes: "Every creditor shall remit the due that he daims…he shall not dun his fellow or kinsman," etc.
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