Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

60. It is a negative commandment “do not take a widow’s clothing as a pledge”

As it states in Devarim (Deuteronomy) 24:17, “do not take a widow’s clothing as a pledge.” This applies if she is poor or rich, and at the time of the loan or even not at the time of the loan. Also, through direction from the court, it cannot be taken from her. If one takes this as a pledge from her, he can be forced to give it back against his will. If he loses the pledge before it is returned, he has transgressed this negative commandment, since he can no longer fulfill his requirement to return this object.

This applies in all places and at all times, for men and for women.