Jamieson, Fausset and Brown on Job 22:6

6. The crimes alleged, on a harsh inference, by Eliphaz against Job are such as he would think likely to be committed by a rich man. The Mosaic law (Ex 22:26; De 24:10) subsequently embodied the feeling that existed among the godly in Job's time against oppression of debtors as to their pledges. Here the case is not quite the same; Job is charged with taking a pledge where he had no just claim to it; and in the second clause, that pledge (the outer garment which served the poor as a covering by day and a bed by night) is represented as taken from one who had not "changes of raiment" (a common constituent of wealth in the East), but was poorly clad--"naked" (Mt 25:36; Jas 2:15); a sin the more heinous in a rich man like Job.