Remarks that terminology from Lev. 25 and Deut. 15 are used in the Lord’s Prayer and in Luke 4:18-19 are common. However, no investigations hitherto seem to have been carried through on the theme of the Sabbatical Year and Jubilee as an ideological background of the movement related to the historical Jesus. In this article the hypothesis that the cancellation of debts according to the sabbatical laws and the prohibition on interest are important perspectives in the analysis of the historical Jesus. First, evidence that the regulation regarding cancelling of debts were observed in the time of Jesus is summarised. Then, Mt. 6 and Luke 4:18-19 are taken as examples of texts that advantageously can be analysed from the perspective of Lev. 25 and Deut. 15. The prohibition on interest is related to Luke 16:1-8a. On the basis of these analyses a new interpretation of Mark 12.1-12 in which the priests are accused of breaking the law of cancelling of debts and the covenant with God is put forward.