提要
摩西在第十五章繼續勸戒以色列人要對窮苦人存仁慈、慷慨的心，因這是上帝的心意。除了用每三年一次的特別奉獻來照顧窮人外，上帝還要求在經濟上有能力的人毫不猶豫的資助有需要的貧苦人，並且，到了第七年的豁免年，以色列人中任何的債務都要一筆勾銷。
或許有人會問：「這種經濟措施怎麼可行呢﹖」對有信心的人來說，這條法則確實可行，因為如果他們順服的話，上帝應許必賜福給他們（15：5、10）。不論個人或國家（15：6），照著上帝所吩咐的去實行，保證會得到上帝的祝福和繁榮發達，但若不這麼行，則會得到相反的結果（28：43~45）。在第六年借錢給人實際上等於是白白贈送（15：9~10）；不過，摩西鼓勵他們仍要歡歡喜喜的借給人，即使那意味著借出去的東西再也拿不回來。幾世紀之後，耶穌也表達了相同的觀念（路6：30、34）。
摩西很實際的，也帶著預言的口氣告訴以色列人，總是會有窮人在他們中間（15：11；耶穌在馬太福音也這樣說過：太26：11），不過，這些窮人的存在也給上帝聖潔的百姓一個慷慨施援手的機會，「因為捐得樂意的人是上帝所喜愛的」（林後9：7）。可惜的是，並非所有以色列人都完全順服上帝的律法，不過，這些律法確實表現出上帝對祂百姓中較不幸者的關懷和眷顧。上帝希望祂忠信的子民為祂在地上施行眷顧（加6：10；雅2：15~16；太5：42），證明上帝的愛在他們心裡（約壹3：17）。用這種方式表明上帝的愛，事實上就算是敬拜上帝。
豁免年也澤及以色列人的奴隸（15：12），他們由於過度貧窮，被迫自賣為奴。當他們在第七年得自由時，主人付給他們豐厚的遣散金，因為他們為主人服事了六年，就像以色列人脫離埃及為奴之地時也沒有空手而出。不過，如果奴隸甘心樂意留下來服事主人，他們就要公開的穿耳表明他們的意願。
在豁免年得解放的神聖概念是用來不斷提醒以色列人，他們自己從奴役中得救的歷史，並且也是使家族原有的產業不致流失的一個方法。上帝設計這條規定用意在消除以色列中的貧窮，並確保沒有一個人必須永久為奴。他們（我們今天也一樣）得恩惠都是基於上帝的仁慈和憐恤。他們擁有的任何東西都是上帝所賜的禮物，因為一切都屬祂，摩西就以當獻牛、羊群中頭生的命令提醒他們這點（15：19）。
在第十六章，摩西談到與會幕──敬拜中心──有關的事。雖然他以前已經指示過以色列人當守的各種節期，但在更新與上帝所立之約的申命記中，摩西將以前的指示作了濃縮和修飾，使它們更適用於新一代的以色列人。他再次指示有關逾越節、七七節（或五旬節）、和住棚節當注意的事。在提到這三個節期時，摩西強調在上帝聖所中團體敬拜的重要性，並且再次鼓勵他們慷慨奉獻，這次是為上帝的工作奉獻（16：16~17）。
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Overview
In chapter 15 Moses continued to exhort Israel to be kind and generous to the underprivileged, for this was God’s desire. Along with the special tithe every third year to care for the poor, the Lord demanded that those who were financially able must lend without any hesitation to those in need, and that in the seventh sabbatical year any outstanding debts among those in the covenant family were to be cancelled.
One may ask, “How could this practice be financially feasible”? For the people of faith, this stipulation was indeed feasible, for God’s blessing was promised if they obeyed (15:5, 10). Putting it into practice was guarantee of God’s blessing and prosperity, for both the individual and the nation (15:6), but failure to do so would mean the opposite (28:43-45). To lend money in the sixth year, then, was to practically give it away (15:9-10); yet, they were encouraged to happily lend, even if it would mean they might not get it back. Centuries later, Jesus expressed this same idea in other words (Luke 6:30, 34).
Moses was being realistic, even prophetic, when he told them the poor would always exist (15:11; Jesus said the same thing in Matthew 26:11), yet their presence gave opportunity for godly people to generously and happily open their hands to help, “for God loves a cheerful giver” (2 Cor.9:7). Sadly, it was not to be expected that all Israel would fully obey theses laws of God, yet those laws did show God’s care and concern for the more unfortunate members of His Covenant community, a care which He desires to see put into action by His faithful ones (cf. Gal.6:10; James 2:15-16; Matt.5:22) as evidence that the love of God abides in them (1 John 3:17). Demonstrating God’s love in such a way is actually an act of worship to God.
This same release in the seventh year also applied to Israelite slaves (15:12) who, out of dire poverty, were forced to sell themselves into slavery. When they were sent away, they were to be provided for generously by the one they had served for six years, just as Israel did not leave Egypt empty-handed when released from bondage. If, however, slaves were happy and desired to remain in servitude, they were to have their ear pierced in a public ceremony, showing their willingness.
This divine concept of the sabbatical release was to serve as a constant reminder for Israel of their own deliverance from bondage and as a means whereby the original family inheritance could be maintained. It was designed to help relive poverty among the covenant community and to ensure that none remained in perpetual bondage. The basis for charity and benevolence was then, as it still is today (Luke 6:36; Matt.5:48), that their God was benevolent and merciful to them. Anything they had was a gift from the Lord, for all things belong to Him. Moses reminded them of this by the command to consecrate the first-born of their flocks and herds to God (15:19).
In chapter 16, Moses discussed matters having to do with the central sanctuary – the place of worship. He had previously instructed Israel about the various feasts, but here in the covenant renewal of Deuteronomy he condensed and modified much of the same information to make it more applicable to the new generation. He reviewed instructions regarding the Feast of Passover, the Feast of Weeks (or Pentecost), and the Feast Tabernacles (details in Lev. 23). In mentioning these feasts, Moses emphasized the importance of corporate worship at God’s sanctuary and once again stressed generosity, this time in giving to the work of the Lord (16:16-17).
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