(And if the debtor is in straitened circumstances…) [2:280].
Said al-Kalbi: “The Banu ‘Amr ibn ‘Umayr said to Banu’l-Mughirah: ‘Give us our capitals and we will spare you the payment of the usury on them’. The Banu’l-Mughirah said: ‘We are now in straitened circumstances, please give us some respite until the time of the harvest’. Banu’l-Mughirah refused this request. Allah, exalted is He, then revealed (And if the debtor is in straitened circumstances…)”.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou