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Here we have provision made for the relief of the poor and the less fortunate at regularly stated intervals. The great ideal is revealed in the words, "There shall be no poor with thee." This, however, was possible only as Moses taught, "If only thou diligently hearken unto the voice of Jehovah thy God. . . ."
In this connection they were charged to make provision for the release of the debtor every seventh year. In all social life will come times of adversity but if this benevolent provision be observed there will never be any absolutely hopeless poverty.
Whereas Moses had said that on the fulfillment of certain conditions there would be no poor, he followed with, "If there be with thee a poor man . . "; and, later, he affirmed, "The poor shall never cease out of the land."
Therefore, such must be cared for and the fact of this provision of a year of release must not be made an excuse for failing to give immediate help to those who are in need. Solemnly he charged them to obey the command which called for the consecration of the first fruits of herds and flocks to the Lord.
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Morgan, G. Campbell. "Commentary on Deuteronomy 15". "Morgan's Exposition on the Bible". https://www.studylight.org/
the Week of Proper 8 / Ordinary 13