Abstract
The article deals with special legal regulation of loan (mutuum) in relation to juridical persons. Among them, sources of Roman law pay attention especially to municipal corporations and religious houses, as they played a significant role in the ancient Roman state.
According to the Digest of Justinian, the interest on money lent by municipalities was due to them even on the grounds of informal agreement. Municipalities and religious houses could have been legally bound by loan negotiated by an agent if they benefited from it directly according to the Digest and Novels.
In addition, pledges were restricted and insolvency of religious houses regulated in a particular manner.