Halakhah contains apparent “workarounds” – such as the sale of chametz to non-Jews before Pesach, the use of the prozbol to avoid the cancellation of loans, or the hetter iska which enables collection of interest. Letter and Spirit draws upon the history and halakhic treatment of these mechanisms to consider when and why some of them are accepted, some are resisted, and some find mixed responses. Rabbi Daniel Feldman claims that rabbis throughout history did not view these as loopholes to be manipulated, but as responsible ways of remaining loyal to both the letter and spirit of the law.