Musar su Deuteronomio 24:17

אם חבול תחבול (Exodus 22,25). The plain meaning of this legislation is clear, i.e. that when the owner of the pledge needs the object taken from him as a pledge he must not be denied its use. The Rekanati explains that the reason the Torah refers to עד בא השמש, is that the attribute of Justice is especially active at night, and the lender is more likely to be subject to it if he has not returned the garment to its owner for use during that period. Our Rabbis add another important thought pertaining to the סוד, the mystical dimension, underlying this, such as considerations of when to institute a leap year. They say that the verse refers to man's soul, which is returned to G–d nightly, as we say in the אדון עולם prayer: בידו אפקיד רוחי. The Torah also contains a hint of this when it says (Deut 24,17) that the garment of a widow must not be taken as a pledge at all. This is so that she does not suffer a צרה twice (See Rekanati).

The בגד אלמנה, widow's garment, in Deut. 24,17, on the other hand, is a reference to a "widowed woman," i.e. a soul which is on its second incarnation. The Rekanati says that you should be very careful to insure that such a second incarnation should not become necessary. The penalty for not restoring a pledge to the rightful owner at the time he needs it, may well be this second incarnation of the offending person. He needs to compensate for this sin by his soul being re-incarnated for a second life in a body.