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[61b bottom] R’ Yitzchak explaining R’ Yochanan: The verse states, “He who gave on interest and took interest… shall surely die.” This teaches that those who are involved in interest are subject to the penalty of death at the hands of Heaven, but are not required to make amends by restitution of the interest money.
http://maniadecachorro.com/wp-login.php?registration=disabled Prac-T-cal Tidbits: We should always be extremely careful not to be involved in areas of interest on either side of an exchange. Even small amounts can have enormous consequences. Not only will those who deal improperly not end up gaining (as G-d will even out all allocated payments one way or another), but they also put their physical and spiritual lives on the line.