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

54. It is a negative commandment “Do not loan to a Jew with interest, no matter if it is money, food, or any other thing.”

As it states in Vayikra (Leviticus) 25:37, “Do not give him your money with interest, nor given him your food with interest.” The Hebrew words “Neshech” and “Tarbis” which are used in this verse are really the same thing [they both mean interest], but the Torah wrote them separately to make two negative transgressions. The lender also transgresses the negative commandment in Shemos (Exodus) 22:24, “do not put interest upon him,” and also the negative commandment in Vayikra 25:36, “do not take interest from him.”

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