They contain twelve mitzvot: four positive commandments and eight negative commandments. They are:
1) to lend to a poor and destitute person;
2) not to press him for collection;
3) to press a gentile for collection of a debt he owes;
4) not to forcibly take collateral from a borrower;
e to return collateral to its owner when he requires it;
5) not to delay giving the collateral to the poor man who owns it when he requires it;
6) not to take collateral from a widow;
7) not to take utensils used to prepare food as collateral;
8) that a lender should not loan at interest;
9) that a borrower should not take a loan given at interest;
10) that no one should be involved with the lender and the borrower of a loan given at interest - not to serve as a witness between them, not to draw up a promissory note, nor to serve as a guarantor;
11) to borrow and lend money to a gentile at interest.
These mitzvot are explained in the following chapters.