Musar zu Schemot 22:24

“You shall not act towards him as a creditor” (Exodus 22:24). We were warned with this not to distress the borrower. And the creditor may not pass in front of him when he knows that the borrower does not have with what to pay him back. For he torments him and weakens his spirit with this. And our Rabbis, may their memory be blessed, said (Bava Metzia 78b), “Behold, it is as if he is judging him with two [punishments], as it is stated (Psalms 66:12), ‘You have let men ride over us; we have endured fire and water.’”

“You shall not put usury upon him” (Exodus 22:24) - [this is a negative commandment] for the witnesses - as the creditor, the borrower and the witnesses [all] transgress a negative commandment. Therefore, it states, “you shall not put (tasimun),” in plural, after it stated, “you shall not act (singular) towards him as a creditor” - since it is a warning to the witnesses.

"You shall not deal with him as a creditor does" (Exodus 22:24), means not to cause pain to the borrower. And the lender should even avoid walking by the borrower when he knows that the borrower has no money with which to pay back the loan, (Baba Mezi'a 15) for the lender distresses the borrower with this kind of conduct. And we have been warned to remove from our souls the quality of cruelty, as it is written: "You shall not afflict any widow or fatherless child" (Exod. 22:21), and it is written: "And you shall not wrong one another and you shall fear your God" (Lev. 25:17). We are commanded to return to the poor his pledged article as is written: "If you take the garment of the poor in pledge you shall restore it to him before the sun goes down" (Exod. 22:25), as it is said: "And it shall be when he cries unto me that I will hear for I am gracious." And it is said : (Ibid. : 26) "And you shall not wrong nor oppress a stranger."