Shulchan Aruch of Rabbi Shneur Zalman of Liadi, Volume 12: Choshen Mishpat
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Shulchan Aruch of Rabbi Shneur Zalman of Liadi, Volume 12: Choshen Mishpat

Similarly, if he would entreat him to dine with him even if he would accept the invitation, it is permitted to do so, although he knows that he will not dine with him now, nor accept the gift. For he is not deceiving him, for he truly holds him dear and genuinely desires to offer him benefit. From his side, there is no obstacle. It is only his
... See moreImplied is that the worth of an article is not static, but instead varies according to seasonal demand. Similarly, the place where an article is being sold is significant. For example, when articles are sold in an upscale department store, it is not considered as unfair gain to sell them for a higher price than at a discount warehouse. Similarly,
... See moreJew who has fallen into poverty [by] giving him a present or a loan, entering into partnership with him, or finding him work so that his hand will be fortified and he will not have to ask others [for alms]. Concerning this, it is written (Vayikra 25:35): ‘You shall support him, the stranger, the resident, and he shall live among you.’ Implied is
... See moreNevertheless, the emotional pain of a financial loss is often far less severe than the anguish experienced from a colleague’s verbal attack. Certainly, this applies if the attack is made publicly and one is embarrassed in the presence of others.
On the contrary, when a friend visits and is not invited for a meal, this embarrasses him, as it implies that the host is not desirous of his company
painting utensils increases their value, but objects to a seller acting deceptively and raising their price far more than is appropriate, because the purchaser will think that the utensils are new.
One must be extremely careful not to embarrass any Jewish person whether through speech or deed. [This applies] even if one performs a good deed, but it causes embarrassment to another person.
When, however, it is logical to assume that [a friend] is not performing an act in his honor, but the person misleads himself and thinks that this is indeed his intent, it is not necessary to inform him otherwise. For example, a person met a friend on the road and [the friend mistakenly] thought that he came out especially to greet and honor him.74
Torah, Hilchos Rotzeiach 12:14. Similarly, in this instance, by lending money without a record, the lender is inviting, so to speak, the borrower to deny the debt, as it were.