In keeping with Ben Sirach’s respect and reverence for the Torah, he discusses helping the needy through lending, which is seen as an act of mercy established in Mosaic law (cf. Ex 22:25; Lv 25:35-37; Dt 15:7-11; 23:19; 24:10-13). While supporting this practice, he also emphasizes the importance of being diligent in returning borrowed items; one must promptly repay what is owed. The author highlights the “risks” of lending money to neighbors, including the possibility of losing the loan and of friendships being damaged (4-7). Related to this is the practice of almsgiving, which benefits the poor and bestows many blessings on the giver (8-13).