וְזֶה֮ דְּבַ֣ר הַשְּׁמִטָּה֒ שָׁמ֗וֹט כָּל־בַּ֙עַל֙ מַשֵּׁ֣ה יָד֔וֹ אֲשֶׁ֥ר יַשֶּׁ֖ה בְּרֵעֵ֑הוּ לֹֽא־יִגֹּ֤שׂ אֶת־רֵעֵ֙הוּ֙ וְאֶת־אָחִ֔יו כִּֽי־קָרָ֥א שְׁמִטָּ֖ה לַֽיהוָֽה׃
Y esta es la manera de la remisión: <span class="x" onmousemove="Show('perush','Estas palabras sirvieron al Rambam como referencia al <b>141er Precepto Positivo</b> y al <b>230mo Precepto Negativo</b> enumerados en el Prefacio a Mishné Torá, su “Compendio de la Ley Hebrea” para todo el Pueblo de Israel.',event);" onmouseout="Close();">perdonará a su deudor todo aquél que hizo empréstito de su mano, con que obligó a su prójimo: no lo demandará más a su prójimo, o a su hermano</span>; porque la remisión del Señor es pregonada.
Tosefta Sheviit
And just as Shevi'it remits the debt of a loan, so too does Shevi'it release an oath, as it is said (Deut. 15:2, Fox tr.), "This shall be the matter [of the release]" -- the "matter" that Shevi'it releases is that it releases oaths. And [as to] a matter that Shevi'it does not release, it [also] does not release an oath [concerning that matter]. Rabbi Shimon says, it does release it, and one does not inherit from that which has been released, as it is said (ibid.), "every creditor shall release the debt he claims from his fellow."
Exodus
But on the seventh [year] you must let it rest, and abandon it [by not eating its produce], and let the needy among your people eat it. What they leave over, the beasts of the field can eat. Do the same with your vineyard and your olive [trees].