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
37. It is a negative commandment “Do not hold back an item from your friend.”
As it states in Vayikra (Leviticus) 19:13, “do not hold back an item from your friend.” This means, a person should not refuse to return an item another person gave him. An example is if a person gave a loan or payment and now he cannot get it back from him because the other person is too powerful, the person has transgressed this negative commandment.
This applies in all places and at all times, for men and for women.