This volume examines lending practices in Egypt during the Ptolemaic period (332-30 BCE), especially, but not exclusively, through the lens of the demotic loan-account papyri of Panas, son of Espmetis. It begins by introducing some of the issues associated with the history of ancient lending, and surveys previous discussions of lending practices in Ptolemaic Egypt. It then introduces the demotic loan-account papyri of Panas, and how they alter the current understanding of lending in Ptolemaic Egypt. The volume explores the contents of the papyri, placing them in their social, legal and historical contexts, and concludes with a full edition of the papyri.