 If witnesses support a claim that it had been agreed to repay a debt by a certain date, but they are proved to be lying and the correct repayment date to be a different date, according to the Mishnah, the false witnesses must pay the amount accrued due to the difference in value of the thing between the two dates.The Mishnah forbids the drawing of interest and dividends from investments, arguing that people should instead buy land and draw income from it.The Mishnah also counts gifts, which aim to encourage the offering of loans, to be a form of interest, paid in advance; similarly, gifts given in thanks for a loan, are another form of interest, according to the Mishnah, even if the loan is repaid when the gift is offered.