"lest there be in your heart a thing belial": From here R. Yehoshua b. Karchah was wont to say: Averting one's eyes from charity is tantamount to serving idols, it being written here "belial," and elsewhere (re idolatry) "belial." Just as there, idolatry is meant, here, too, idolatry.
"The seventh year has drawn near, the year of shemitah." This is as R. Yossi Haglili used to say: If (the intent is that) seven years (are allocated) for each (loan), how has the seventh year" drawn near? Say, then, (that the meaning is one seventh year), universally.
"and your eye be evil against your poor brother, and you not give him, and he shall call against you to the L-rd": I might think that it is a mitzvah for him to do so; it is, therefore, written (Ibid. 24:15) "and he shall not call against you." I might then think that if he calls against you (Ibid. 15:9) "there will be in you a sin," and if not, not; it is, therefore, written (Ibid. 24:15) "and there will be in you a sin" — in any event. Why, then is it written "and he shall call against you"? I make (more) haste to exact payment when he calls than when he does not call. (Ibid. 15:10) "Give": This tells me of only one time.
"to him": between yourself and him, in respect to which they said: There was a "chamber of the secret ones" in Jerusalem, in which the fearers of sin would reposit (charity) secretly, and from which the poor of high pedigree would take secretly.
"for in consequence of this thing" ("davar," similar to "dibbur" ["speech"]): If he said that he would give and he gave, he is rewarded for both the speech and the act. If he said that he would give, but did not get to do so, he is rewarded for the speech. If he did not say that he would give but he told others to give, or if he did not say that he would give and did not tell others to give, but comforted him (the pauper) with kind words — Whence is it derived that he is rewarded for this? From "For in consequence of this thing the L-rd your G-d will bless you in all of your deeds."
(דברים טו ט) הִשָּׁמֶר לְךָ, הֱוֵי זָהִיר שֶׁלֹּא תִּמְנַע רַחֲמִים, שֶׁכָּל הַמּוֹנֵעַ רַחֲמִים מֻקָּשׁ לְעוֹבְרֵי עֲבֵרוֹת וּפוֹרֵק עוֹל שָׁמַיִם מֵעָלָיו, שֶׁנֶּאֱמַר בְלִיַּעַל – בְּלִי עוֹל.
(Devarim 15:9) "Take heed unto yourself": a negative commandment.
דָּבָר אַחֵר: הִשָּׁמֶר לְךָ, הִשָּׁמֶר בְּלֹא תַעֲשֶׂה, פֶּן בְּלֹא תַעֲשֶׂה.
"lest": a negative commandment.
פֶּן יִהְיֶה דָבָר עִם לְבָבְךָ בְלִיַּעַל לֵאמֹר, זֶה שֶׁקָּרוּי עֲבוֹדָה זָרָה. נֶאֱמַר כָּאן בְלִיַּעַל וְנֶאֱמַר לְהַלָּן (דברים יג יד) ״יָצְאוּ אֲנָשִׁים בְּנֵי בְלִיַּעַל״, מַה בְּנֵי בְלִיַּעַל הָאָמוּר לְהַלָּן – עֲבוֹדָה זָרָה, אַף בְּנֵי בְלִיַּעַל הָאָמוּר כָּאן – עֲבוֹדָה זָרָה.
"lest there be in your heart a thing belial": From here R. Yehoshua b. Karchah was wont to say: Averting one's eyes from charity is tantamount to serving idols, it being written here "belial," and elsewhere (re idolatry) "belial." Just as there, idolatry is meant, here, too, idolatry.
קָרְבָה שְׁנַת הַשֶּׁבַע שְׁנַת הַשְּׁמִטָּה, זוֹ הִיא שֶׁאָמַר רַבִּי יוֹסֵי הַגְּלִילִי (לעיל פיסקא קיא): אִם שֶׁבַע שָׁנִים לְכָל אֶחָד וְאֶחָד הֵיאַךְ הִיא קְרוֹבָה? אֱמֹר מֵעַתָּה שֶׁבַע שָׁנִים לְכָל הָעוֹלָם.
"The seventh year has drawn near, the year of shemitah." This is as R. Yossi Haglili used to say: If (the intent is that) seven years (are allocated) for each (loan), how has the seventh year" drawn near? Say, then, (that the meaning is one seventh year), universally.
וְרָעָה עֵינְךָ בְּאָחִיךָ הָאֶבְיוֹן וְלֹא תִתֵּן לוֹ וְקָרָא עָלֶיךָ אֶל ה׳, יָכוֹל מִצְוָה שֶׁלֹּא לִקְרוֹת? תַּלְמוּד לוֹמַר: וְקָרָא, יָכוֹל מִצְוָה לִקְרוֹת? תַּלְמוּד לוֹמַר (דברים כד טו): ״וְלֹא יִקְרָא עָלֶיךָ״. יָכוֹל אִם קָרָא עָלֶיךָ יִהְיֶה בְּךָ חֵטְא, וְאִם לָאו לֹא יְהֵא בְּךָ חֵטְא? תַּלְמוּד לוֹמַר: וְהָיָה בְךָ חֵטְא, מִכָּל מָקוֹם. אִם כֵּן לָמָּה נֶאֱמַר וְקָרָא עָלֶיךָ אֶל ה׳? מְמַהֵר אֲנִי לִפָּרַע עַל יְדֵי קוֹרֵא יוֹתֵר מִמִּי שֶׁאֵינוֹ קוֹרֵא.
"and your eye be evil against your poor brother, and you not give him, and he shall call against you to the L-rd": I might think that it is a mitzvah for him to do so; it is, therefore, written (Ibid. 24:15) "and he shall not call against you." I might then think that if he calls against you (Ibid. 15:9) "there will be in you a sin," and if not, not; it is, therefore, written (Ibid. 24:15) "and there will be in you a sin" — in any event. Why, then is it written "and he shall call against you"? I make (more) haste to exact payment when he calls than when he does not call. (Ibid. 15:10) "Give": This tells me of only one time.
מִנַּיִן אִם נָתַתָּ פַּעַם אַחַת תֵּן לוֹ אֲפִלּוּ מֵאָה פְּעָמִים? תַּלְמוּד לוֹמַר: (דברים טו י) ״נָתוֹן תִּתֵּן״.
Whence do I derive (the same for) even a hundred times? From "Give shall you give."
לוֹ, בֵּינְךָ לְבֵינוֹ. מִכָּן אָמְרוּ (שקלים פ״ה מ״ו): לִשְׁכַּת חֲשָׁאִים הָיְתָה בִּירוּשָׁלִַם.
"to him": between yourself and him, in respect to which they said: There was a "chamber of the secret ones" in Jerusalem, in which the fearers of sin would reposit (charity) secretly, and from which the poor of high pedigree would take secretly.
כִּי בִּגְלַל הַדָּבָר הַזֶּה, אִם אָמַר לִתֵּן וְנָתַן – נוֹתְנִים לוֹ שְׂכַר אֲמִירָה וּשְׂכַר מַעֲשֶׂה. אָמַר לִתֵּן וְלֹא הִסְפִּיק בְּיָדוֹ לִתֵּן – נוֹתְנִים לוֹ שְׂכַר אֲמִירָה כִּשְׂכַר מַעֲשֶׂה. לֹא אָמַר לִתֵּן, אֲבָל אָמַר לַאֲחֵרִים תְּנוּ – נוֹתְנִים לוֹ שָׂכָר עַל כָּךְ, שֶׁנֶּאֱמַר: ״כִּי בִּגְלַל הַדָּבָר הַזֶּה״. לֹא אָמַר לִתֵּן, וְלֹא אָמַר לַאֲחֵרִים תְּנוּ, אֲבָל נוֹחַ לוֹ בִּדְבָרִים טוֹבִים, מִנַּיִן שֶׁנּוֹתְנִים לוֹ שָׂכָר עַל כָּךְ? תַּלְמוּד לוֹמַר: ״כִּי בִּגְלַל הַדָּבָר הַזֶּה יְבָרֶכְךָ ה׳ אֱלֹהֶיךָ בְּכָל מַעֲשֶׂךָ״.
"for in consequence of this thing" ("davar," similar to "dibbur" ["speech"]): If he said that he would give and he gave, he is rewarded for both the speech and the act. If he said that he would give, but did not get to do so, he is rewarded for the speech. If he did not say that he would give but he told others to give, or if he did not say that he would give and did not tell others to give, but comforted him (the pauper) with kind words — Whence is it derived that he is rewarded for this? From "For in consequence of this thing the L-rd your G-d will bless you in all of your deeds."