A drawing of the cuneiform transcription of a debt cancellation (amargi law) by Enmetena , ruler of the Sumerian city-state of Lagash, c. 2400 BC, basically the first known bankruptcy discharge. (Original in the Louvre.) By Lynn Yost.

...and Forgive Them Their Debts: Lending, Foreclosure and Redemption from Bronze Age Finance to the Jubilee Year (TYRANNY OF DEBT)