Sifrei Devarim Paragraph 113
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(דברים טו ג) אֶת הַנָּכְרִי תִּגֹּשׂ – זוֹ מִצְוַת עֲשֵׂה.
(Devarim 15:3) "Of the gentile shall you exact": This is a positive commandment.
וַאֲשֶׁר יִהְיֶה לְךָ אֶת אָחִיךָ – וְלֹא שֶׁל אָחִיךָ בְּיָדְךָ; מִכָּן אַתָּה אוֹמֵר (שביעית פ״י מ״ב): הַמַּלְוֶה עַל הַמַּשְׁכּוֹן אֵין מְשַׁמֵּט.
"and what you have with your brother (your hand shall release") and not what your brother has in your hand — whence it is derived that if someone lent on a pledge, shemitah does not release (the pledge).
אֶת אָחִיךָ תַּשְׁמֵט יָדֶךָ – וְלֹא הַמּוֹסֵר שְׁטָרוֹתָיו לְבֵית דִּין. מִכָּן אָמְרוּ (שביעית פ״י מ״ג-ד): הִתְקִין הִלֵּל פְּרוֹסְבּוּל מִפְּנֵי תִקּוּן הָעוֹלָם, שֶׁרָאָה אֶת הָעָם שֶׁנִּמְנְעוּ מִלְּהַלְווֹת זֶה אֶת זֶה, וְעָבְרוּ עַל מַה שֶׁכָּתוּב בַּתּוֹרָה – עָמַד וְהִתְקִין פְּרוֹסְבּוּל. וְזֶהוּ גוּפוֹ שֶׁל פְּרוֹסְבּוּל: מוֹסְרַנִי אֲנִי לָכֶם פְּלוֹנִי וּפְלוֹנִי הַדַּיָּנִים שֶׁבְּמָקוֹם פְּלוֹנִי כָּל חוֹב שֶׁיֵּשׁ לִי – שֶׁאֶגְבֶּנּוּ כָּל זְמַן שֶׁאֶרְצֶה; וְהַדַּיָּנִים חוֹתְמִים לְמַטָּה אוֹ הָעֵדִים.
"and what you have with your brother your hand shall release": and not one who hands over his bills (of indebtedness) to beth-din (i.e., Beth-din may present the bills for him; for then it is not his hand, but their hand that is doing so.) It is for this reason, for the general welfare, that Beth-Hillel instituted the prozbul (a declaration before the beth-din authorizing them to claim one's bills). For he saw the people ceasing to lend one another and transgressing (Ibid. 9) "Take heed unto yourself lest there be in your heart a thing of wickedness, etc." He, therefore, arose and instituted the prozbul. And this is the text of the prozbul: "I transfer to you, so and so, the judges, in this and this place, every debt owing me, that I may collect it whenever I wish." And the judges or the witnesses sign below.