وَإِن كَانَ ذُو عُسْرَةٍ فَنَظِرَةٌ إِلَىٰ مَيْسَرَةٍ ۚ وَأَن تَصَدَّقُوا۟ خَيْرٌ لَّكُمْ ۖ إِن كُنتُمْ تَعْلَمُونَ
Commentary:
The preceding verse enjoined the taking back of the original sums only. The present verse further exhorts the creditor to grant delay to a debtor in straitened circumstances.
Creditors are exhorted to deal kindly and beneficently with their brethren so that God may also (deal with them kindly. They should remember that if they have advanced loans to others, God has also advanced certain loans to them by conferring on them His numberless favours and bounties; and if they have a right to charge interest, God has also a right to make heavy demands from them, but He does not. And if He did, what would be the fate of man?
Islam urges the giving of loans but they should be beneficent loans, without interest. If the debtor finds himself in straitened circumstances when the time for the repayment of a loan arrives, he should be granted respite till he finds himself in easier circumstances.