The concept of debt relief in bankruptcy is a relgious one directly take from God's teachings to Moses. Those who put faith in God and receive his benefits are likewise obligated to treat others the way God treats them, therefore the concept of foregiveness of debts.
The Bankruptcy Code is derived directly from the writings of Moses? Who knew! I'll be sure to check up in Exodus or Leviticus the next time I'm trying to determine if overcollateralization exists to permit payment of post-petition interest, or trying to figure out if an adversary proceeding under Chapter 13 is a core matter over which the Court has jurisdiction.
Or did you mean to say that our moral ideas such as forgiveness come from divine inspiration, in which case that is self-evident and there's hardly a need to set up a giant stone monument to the specifics?