³ tn Heb “this debt.” This expression is a metonymy of association: “debt” refers to the seizure of the collateral of the debt.

¹ tn Grk “fulfill the obligation” or “pay the debt,” referring to the fulfillment of sexual needs within marriage.

¹ sn The parallel passage Luke 11:4 uses the term “sins,” suggesting that debts here is used metaphorically to refer to moral and ethical debts (i.e., sins) rather than merely financial obligations, though it has been suggested that the idea of debt forgiveness still lies at the root of Jesus’ teaching here (note the use of similar debt forgiveness imagery in parables like that of the unforgiving slave in Matt 18:23-35).

² tn Heb “debt of every hand,” an idiom referring to the hand that holds legally binding contractual agreements.

¹ tn Heb “his pledge.” This refers to something offered as pledge of repayment, i.e., as security for the debt.

¹ tn The Hebrew term שְׁמִטִּת (sh^emittat), a derivative of the verb שָׁמַט (shamat, “to release; to relinquish”), refers to the cancellation of the debt and even pledges for the debt of a borrower by his creditor. This could be a full and final remission or, more likely, one for the seventh year only. See R. Wakely, NIDOTTE 4:155-60. Here the words “of debts” are not in the Hebrew text, but are implied. Cf. NAB “a relaxation of debts”; NASB, NRSV “a remission of debts.”

² sn A measure (sometimes translated “bath”) was just over 8 gallons (about 30 liters). This is a large debt—about 875 gallons (3000 liters) of olive oil, worth 1000 denarii, over three year’s pay for a daily worker.

⁴ sn To beg would represent a real lowering of status for the manager, because many of those whom he had formerly collected debts from, he would now be forced to beg from.

² tn Or “required back.” This term, ἀπαιτέω (apaiteō), has an economic feel to it and is often used of a debt being called in for repayment (BDAG 96 s.v. 1).

¹ tn Grk “who is indebted to us” (an idiom). The picture of sin as debt is not unusual. As for forgiveness offered and forgiveness given, see Luke 6:37 and Matt 6:14-15.

⁵ tn Heb “and the one who makes himself heavy [i.e., wealthy] [by] debts.” Though only appearing in the first line, the term הוֹי (hoy) is to be understood as elliptical in the second line.

⁴ tn Heb “stand surety for me.” Hezekiah seems to be picturing himself as a debtor who is being exploited; he asks that the Lord might relieve his debt and deliver him from the oppressive creditor.

² tn Or “slave” (so NAB, NASB, NRSV, TEV, CEV). This may refer to the practice in Israel of people selling themselves into slavery to pay off debts (Exod 21:2-7).

¹ tc The MT reads וּמְאַת (um^eʾat, “and the hundredth”) which is somewhat enigmatic. The BHS editors suggest emending to וּמַשַּׁאת (umashaʾt, “and the debt”) which refers to the interest or collateral (pledge) seized by a creditor (Deut 24:10; Prov 22:26; see HALOT 641-42 s.v. מַשָּׁא). The term מַשַּׁאת (mashaʾt) is related to the noun מָשָּׁא (mashaʾ, “debt”) in 5:7, 10.

³ tn Heb “taking a creditor’s debt.” The Hebrew noun מַשָּׁא (mashaʾ) means “interest; debt” and probably refers to the collateral (pledge) collected by a creditor (HALOT 641-42 s.v.). This particular noun form appears only in Nehemiah (5:7, 10; 10:32); however, it is related to מַשָּׁאָה (mashaʾah, “contractual loan; debt; collateral”) which appears elsewhere (Deut 24:10; Prov 22:26; cf. Neh 5:11). See the note on the word “people” at the end of v. 5. The BHS editors suggest emending the MT to מָשָׂא (masaʾ, “burden”), following several medieval Hebrew MSS; however, the result is not entirely clear: “you are bearing a burden, a man with his brothers.”

⁵ tn Perhaps the expression “for a pair of sandals” indicates a relatively small price or debt. Some suggest that the sandals may have been an outward token of a more substantial purchase price. Others relate the sandals to a ritual attached to the transfer of property, signifying here that the poor would be losing their inherited family lands because of debt (Ruth 4:7; cf. Deut 25:8-10). Still others emend the Hebrew form slightly to נֶעְלָם (neʿlam, “hidden thing”; from the root עָלַם, ʿalam, “to hide”) and understand this as referring to a bribe.

¹ tn The term λογίζομαι (logizomai) occurs 11 times in this chapter (vv. 3, 4, 5, 6, 8, 9, 10, 11, 22, 23, 24). In secular usage it could (a) refer to deliberations of some sort, or (b) in commercial dealings (as virtually a technical term) to “reckoning” or “charging up a debt.” See H. W. Heidland, TDNT 4:284, 290-92.

² sn How they were able to devour widows’ houses is debated. Did they seek too much for contributions, or take too high a commission for their work, or take homes after debts failed to be paid? There is too little said here to be sure.

² sn The 100 measures here was 100 cors. A cor was a Hebrew dry measure for grain, flour, etc., of between 10-12 bushels (about 390 liters). This was a huge amount of wheat, representing the yield of about 100 acres, a debt of between 2500-3000 denarii.

³ sn The silver coins were denarii. The denarius was worth about a day’s wage for a laborer; this would be an amount worth not quite two years’ pay. The debts were significant: They represented two months’ pay and one and three quarter years’ pay (20 months) based on a six day work week.