LEV359 As for one who refuses to pay (he has the means but is powerful enough to resist), he transgresses the explicit injunction of the Torah [this verse]: "You shall not oppress your neighbor." As is laid down in the Choshen Mishpat (Chap. 359, Par. 8): "What constitutes oppression? – – A person gains possession of his neighbor's money with the owner's consent. When payment is demanded, he retains his neighbor's money by force and refuses to return it. For instance, someone was owed a debt or his wages. He demands the money, but is unable to exact payment because the defendant retains the money by force." Chazal have also designated four types of persons as wicked, and one is the borrower who does not repay, as it is said (Psalm 37:21): "The wicked borrows, and does not repay." How ashamed should a person feel when he knows he can repay, but does not, and thereby attaches the name of rasha' [i.e., "wicked" -- AJL] to himself. Now if his neighbor were to call him rasha', even in private when he would suffer no embarrassment, he would nevertheless greatly resent the insult. How much shame will he eventually suffer in the future, when his notoriety will be exposed in the presence of myriads upon myriads of holy beings. So the holy books have stated, that all man's affairs are disclosed and made public in everyone's presence in Heaven. He may be able to assume an impressive appearance towards his contemporaries, acting as if he were innocent, but to God the greatness of his crime is revealed. This is what Chazal meant by saying (Avoth 2:13): "And do not be wicked in your own esteem." (Especially if one is a Talmid Chacham is his sin exceedingly grave, for he desecrates the Divine Name. Beside his other wrongs, he transgresses the prohibition (Leviticus 22:32): "And do not profane My holy Name." Chazal have given the matter even greater emphasis (Yoma 87): "How is His name desecrated?--If one buys and does not pay at once." How much more guilty is the one who does not pay at all.) Choshen Mishpat (Chap. 97, Par. 4) rules it forbidden for a borrower to take a loan and squander it on needless things, to the extent that the lender will no longer find anything left from which to exact payment. One acting in this manner is called a rasha'. This is surely so where he has the means but refuses to pay the debt. How great is his iniquity!