The aim of this work is to determine in what circumstance, and to what extent, a Jew may take interest on a loan to a Christian. After discussing the differences between the interest rates that a Jew and a Christian may take, Boehmer reasons that practical considerations of commerce and profit trump religious or ethnic concerns. At the conclusion, having cited a statute that 'Jews not be tolerated outside the marketplace in Saxony', the author concludes: 'But the good will of those involved in business together is stronger (than the statute) in this matter, against which good will the most esteemed legislator will allow nothing whatsoever which is able to disrupt the course and preservation of financial affairs' (i.e. what is good for business is more important than racial, religious, and ethnic restrictions).