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If he had refunded someone else, he would have had a reciept with a name or signature on it, not a ledger. She should have taken him to small claims court.
She apologized to people who ran the passive aggressive "crazy folk" game on her. That's not grace. That's stupid. He has insufficient funds because he's a bad businessman and an evil mind gamer to boot. No one recommends him for repeat business, I'll bet. Given that he sold a stained carpet to a nursery school and tried to cheat the school, I'm having a hard time seeing him as a victim.
We are supposed to protect the poor and needy, too. How can Christians do that and forgive as well. There are ways, but you won't learn them from this article.