וְזֶה֮ דְּבַ֣ר הַשְּׁמִטָּה֒ שָׁמ֗וֹט כָּל־בַּ֙עַל֙ מַשֵּׁ֣ה יָד֔וֹ אֲשֶׁ֥ר יַשֶּׁ֖ה בְּרֵעֵ֑הוּ לֹֽא־יִגֹּ֤שׂ אֶת־רֵעֵ֙הוּ֙ וְאֶת־אָחִ֔יו כִּֽי־קָרָ֥א שְׁמִטָּ֖ה לַֽיהוָֽה׃
Voici le sens de cette rémission: tout créancier doit faire remise de sa créance, de ce qu’il aura prêté à son prochain. Il n’exercera pas de contrainte contre son prochain et son frère, dès qu’on a proclamé la rémission en l’honneur du Seigneur.
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].