"... The terms with the root גזל and עשק, although not defined in any greater detail in Leviticus 5:21, can still be reconstructed with the help of other biblical passages. The words גזל and עשק frequently appear in combination. In the majority of cases, these expressions are used to denote the abuse of power by the rich. In some cases the term עשק involves the withholding of payment which may lead to the impoverishment of the weak as described in Lev 19:13 and Deuteronomy 24:14–15. It is therefore possible to compare lying about a deposit (פיקדון) and oppressing (עשק) one’s neighbor in Lev 5:21 to wearing or taking the neighbor’s clothes as expressed in Šurpu II 50: “He wore the garment of his neighbor” (“He took away his neighbor’s clothes”). The abuse of power may also be the issue in Šurpu II 61 which states that: “He oppresses, takes away, causes to be taken away.” In addition, the term עשק is used by Hosea in connection with the usage of false weights (compare Hosea 12:8). Likewise, the use of faulty weights is an issue in Šurpu II 37: “he gave in small (measure) and received in great (measure).” In Leviticus 5:22 the abuse of power is also expressed by the Hebrew idiom תשומת יד which finds parallels in Šurpu. One possible translation of תשומת יד is “placing of the hand,” which is a literal translation of manus iniectio, a term used in later Roman law when the creditor took a debtor prisoner with the possibility of selling him into slavery should he fail to pay his debt ..."