מִקֵּ֥ץ שֶֽׁבַע־שָׁנִ֖ים תַּעֲשֶׂ֥ה שְׁמִטָּֽה׃
Ao fim de cada sete anos farás remissão.
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.