קהלת ט:יב מקורות במשנה: Pirkei Avot

He used to say: everything is given against a pledge, and a net is spread out over all the living; the store is open and the storekeeper allows credit, but the ledger is open and the hand writes, and whoever wishes to borrow may come and borrow; but the collectors go round regularly every day and exact dues from man, either with his consent or without his consent, and they have that on which they [can] rely [in their claims], seeing that the judgment is a righteous judgment, and everything is prepared for the banquet.