פירוש על נחמיה 10:32

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

or on holy days This refers to festivals.

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).”

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