John Gill Bible Commentary

Restore, I pray you, even this day, their lands, their vineyards, their oliveyards, and their houses,.... Which they had made over to them for corn they had had, or money they borrowed of them; it is entreated that an immediate restitution be made, and the rather, if what Aben Ezra observes is true, that this was the year of release, when debts were not to be exacted, but forgiven, Deu 15:1, also the hundredth part of the money, and of the corn, the wine, and the oil, that ye exact of them; the hundredth part of the money might be what they took for usury, as the Romans did in later times, even so much a month; so that if the loan was one hundred pounds, a pound was given every month for it, and so one hundred and twelve pounds in the year; and the hundredth part of the corn, wine, and oil, might be the hundredth part of those fruits of the earth which the rulers demanded for their salary, see Neh 5:15.