The Merchant Who Gives Respite to The Straitened Person of Forgives His Debt

 Being merciful to the poor and not bring severs on his is virtuous. Part of this is giving respite to the one in a straitened circumstance, (i.e. to grant delay) in demanding the repayment of a debt till be findes money to repay or for forgive part of the debt.

The Prophet salla alayhi wa sallam said,

Whoever gives respite to one in stritened circumstance or absolves him (of hid debt), Allah will provide him shade on the Day of Qiyaamah.

He also said,

Whoever is easy on hid debtor or cancels for him (the debt) will be under the shade of the Trone on the Day of Qiyaamah.

The One who Relieves the Straitened

This is similar to the previous one who is a wealthy merchant from whom the poor borrow and he is nor harsh on them in demanding repayment of his loan, rather, he is compassionate to them and overlooks some of his claims. The Messenger of Allah salla alayhi wa sallam said while mentioning the situation of people on the Day of Qiyaamah,

Allah will bring (to account) one His servants whom Allah had given wealth and He would say to him, What did you do in the world? He would replay, I dit not do anuthing O Lord except that You granted me easy  wealth and I used to sell to people, Part of My disposition is that I am insolvent. Allah the Exalted would say, I have more right to (do) that, so overlook for My servant (his Faults)

In another narratin, The Messenger of Allah salla alayhi wa sallam said,

A man had not done any good deeds but he used to grant loans to people and he would say to his messenger, take from the sovent and leave the insolvent and overlook for him perhaps Allah may also overlook for us (out faults). When he died, he said (or it was said) Did you do any rigteous deeds? He said, No, except that I had a servant and I used to grant loans to people. Whenever I send him to demand the repayment (of the loans) I said to him, Take from the solvent and leave the insolvent and overlook for him perhaps Allah may also overlook for us (our faults) Allah said, I have overlooked for you (your faults)

The One Who Strives to Fulfill the Need of His Brother

Whoever Allah has granted His favours to, it behoves him to assist one who has been denied so that Allah may admit him into that shade of His trone on the Day of Qiyaamah.

The Messenger of Allah salla alayhi wa sallam said,

He who alleviates the suffering of a brother from of the sufferings of the world, Allah will alleviate his suffering from the sufferings of the Day of Resurrection, and he who finds relief for one who is hard pressed, Allah would make things easy for him in the Hereafter, and he who conceals (the Faults) of a Muslim, Allah would conceal his faults in the Would and in the Hereafter. Allah will continue to aid a servant so long as continues to assist his Brother