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Comentario sobre Nehemías 10:32

וְעַמֵּ֣י הָאָ֡רֶץ הַֽמְבִיאִים֩ אֶת־הַמַּקָּח֨וֹת וְכָל־שֶׁ֜בֶר בְּי֤וֹם הַשַּׁבָּת֙ לִמְכּ֔וֹר לֹא־נִקַּ֥ח מֵהֶ֛ם בַּשַּׁבָּ֖ת וּבְי֣וֹם קֹ֑דֶשׁ וְנִטֹּ֛שׁ אֶת־הַשָּׁנָ֥ה הַשְּׁבִיעִ֖ית וּמַשָּׁ֥א כָל־יָֽד׃

Impusímonos además por ley el cargo de contribuir cada año con la tercera parte de un siclo, para la obra de la casa de nuestro Dios;

Rashi on Nehemiah

and all grains Heb. שֶּׁבֶר, grain, like (Gen. 47:14): “... for the grain (בַּשֶּׁבֶר) that they were purchasing.”
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Rashi on Nehemiah

or on holy days This refers to festivals.
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Rashi on Nehemiah

and we shall abandon during the seventh year As is stated (Exod. 23:11): “But throughout the seventh year you shall let it go and abandon it (וּנְטַשְּׁתָּה).”
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Rashi on Nehemiah

and the loan given by every hand This refers to the release of loans during the seventh year.
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