Setting
1- Whoever is pleased to be saved by Allah from the anguish of the Day of Judgment, let him give the insolvent a respite or grant him remission
2- Give it to him, for the best among you are those who settle their debts in the best manner
3- A man from among those who were before you was called to account (by Allah on the Day of Judgment). No good deeds were found in his record except that he, being a rich man, used to enter into transactions with people and used to command his servants to show leniency towards those who were insolvent. Allah, the Exalted, said: We are more entitled to this (leniency) than him. Pardon him.