Comentario sobre Levítico 25:27

וחשב את שני ממכרו THEN LET HIM RECKON THE YEARS OF THE SALE THEREOF — [let him reckon thus:] How many years were there until the Jubilee? So-and-so many! At what price did I sell it to you? At such-and-such a price! Now in the Jubilee year you would have to restore it to me; it follows therefore that you have actually bought a number of crops only (and not the land itself) at a certain sum for every year. You have eaten it (used it) three or four years; deduct therefore their value from the sum total of the purchase money and you take the remainder. And this is the meaning of: “he shall restore the overplus” — viz., the excess of the purchase-money over the value of the crops which he (the purchaser) has enjoyed, and he shall restore it to the purchaser.

וחשב את שני ממכרו, "let him count the number of years of his sale," etc." The sale occurred due to our sins as mentioned by Isaiah 50,1: "here you have been sold due to your sins," and the sin is equivalent to a debt to be paid off. When the time comes to tear up the I.O.U. a careful accounting is made of any remaining indebtedness before the promissory note is torn up. The Torah speaks about the remaining years the Temple has been in foreign hands. The time it is redeemed depends on the quantity and severity of the collective sins of the people of Israel. We are told in Yuma 86 that if a person actually enjoyed the sins he committed, he has to flagellate himself in a measure which corresponds to the amount of pleasure he had when committing the sins he is guilty of. This is part of the rehabilitation of the sinner. In this manner he will repay his debt. G'd will deal with us in this manner at the time the redemption will be close at hand. This is also what the sages had in mind in Sanhedrin 98 when they refer to the חבלי משיח the birth-pangs to be endured as part of the coming of the Messiah. After that, ושב לאחוזתו, G'd will return to His heritage. The word ושב also refers to Israel. We have a parallel in Deut. 30,3 ושב ה׳ את שבותך "and G'd will return with your captive ones;" we would have expected the Torah to speak about והשיב i.e. "He will bring back" instead of "He will come back" (compare Megillah 29).

והשיב את העודף, from the years prior to the Jubilee which he had not consumed yet.

This [original] seller who comes. Explanation: To the first buyer. Because if not, the seller of an ancestral field will sometimes lose, as perhaps when the first buyer buys for a hundred and then sells for two-hundred.

לאיש אשר מכר לו [AND HE SHALL RESTORE THE OVERPLUS] TO THE MAN TO WHOM HE HAD SOLD IT — i. e. to whom he — this seller who now comes to redeem it — had sold it (but not to any other person who is now in the possession of the field, having in his turn bought it from that man to whom he — the seller — had originally sold it) (Sifra, Behar, Chapter 5 3; Arakhin 30a).

העודף, which is in excess of the years he had already possessed that land.