Deuteronomy 15:3

“Of a foreigner thou mayest exact it again, etc.] Either on the seventh year, or after it: but that which is thine with thy brother, thine hand shall release; a debt that lies between them, where the one is the creditor, and the other debtor, the creditor shall freely and fully forgive the debtor. So those only are released or forgiven by the Lord who are his own, whom he has reserved for himself, or chosen to everlasting life; who are interested in the covenant of his grace, one article in which is the forgiveness of sins; and who are redeemed by the blood of Christ, a branch of which redemption is remission of sin; and who are called by grace, and believe in Christ, to whom pardon of sins…”

“Of a foreigner thou mayest exact it again--Admission to all the religious privileges of the Israelites was freely granted to heathen proselytes, though this spiritual incorporation did not always imply an equal participation of civil rights and privileges (Lev 25:44; Jer 34:14; compare Ch1 22:2; Ch2 2:17).”

“The year of release is no doubt identical with the sabbatical year of the earlier legislation (Exodus 23:10 ff, and Leviticus 25:2 ff), the command of the older legislation being here amplified. The release was probably for the year, not total and final, and had reference only to loans lent because of poverty (compare Deuteronomy 15:4, Deuteronomy 15:7). Yet even so the law was found to be too stringent for the avarice of the people, because it was one of those which the rabbis “made of none effect by their traditions.” Deuteronomy 15:2 Because it is called the Lord’s release - Render, because proclamation has been made of the Lord’s release. The verb is impersonal, and implies (compare…”

“Deu 23:20; Exo 22:25; Mat 17:25, Mat 17:26; Joh 8:35; Co1 6:6, Co1 6:7; Gal 6:10 Deuteronomy 15:4”

“The foreigner thou mayest press, but what thou hast with thy brother shall thy hand let go. נכרי is a stranger of another nation, standing in no inward relation to Israel at all, and is to be distinguished from גּר, the foreigner who lived among the Israelites, who had a claim upon their protection and pity. This rule breathes no hatred of foreigners, but simply allows the Israelites the right of every creditor to demand his debts, and enforce the demand upon foreigners, even in the sabbatical year. There was no severity in this, because foreigners could get their ordinary income in the seventh year as well as in any other. Deuteronomy 15:4”