Mishnà su Levitico 25:78

If one of the trees was capable of bearing a cake of dried figs [weighing sixty manehs], and the other two unable; or, if two could do so, but one cannot, then they may plow them only for their own needs. [This is the rule if the number of trees is] from three to nine, but if there were ten trees or more, whether they produce [the requisite amount of fruit or not] the whole bet seah may be plowed on their account. As it says: “In plowing and in harvesting, you shall rest” (Ex 34:21). It was unnecessary to state plowing and harvesting in the seventh year, rather [what it means is] the plowing of the year preceding which encroaches on the sabbatical year, and the harvest of the seventh year which extends into the year after. Rabbi Ishmael says: just as plowing is an optional act, so harvesting [referred to in the verse] is optional, thus excluding the harvesting of the omer [which is obligatory].

In what ways is he like men? He causes impurity with white discharge, like men; He dresses like men; He can take a wife but not be taken as a wife, like men. [When he is born] his mother counts the blood of purification, like men; He may not be secluded with women, like men. He is not maintained with the daughters, like men; He transgresses the law of: “You shall not round” (Leviticus 19:2 and “You shall not defile for the dead,” (Leviticus 21:1) like men; And he must perform all the commandments of the Torah, like men.

Beth Shammai says: [produce pronounced] ownerless with respect to the poor [only] is counted as ownerless. But Beth Hillel says: it is not counted as ownerless unless it is made ownerless also with respect to the rich, as in the year of release (shmittah). If all the sheaves of the field were of one kav each and one was of four kavs, and it was forgotten, Beth Shammai says: it does not count as forgotten, And Beth Hillel says: it counts as forgotten.

Rabbi Judah says: there are six instances of lenient rulings by Beth Shammai and stringent rulings by Beth Hillel.The blood of a carcass: Beth Shammai pronounces it clean, And Beth Hillel pronounces it unclean. An egg found in a [bird’s] carcass: if the like of it were sold in the market, it is permitted, and if not, it is forbidden, according to the opinion of Beth Shammai. And Beth Hillel forbids it. But they agree in the case of an egg found in a trefa [bird] that it is forbidden since it had its growth in a forbidden condition. 3+4) The blood of a non-Jewish woman and the blood of purity of a leprous woman: Beth Shammai pronounces clean; And Beth Hillel says: [it is] like her spittle and her urine. One may eat fruits of the seventh year with an expression of thanks and without an expression of thanks [to the owner of the field], according to the opinion of Beth Shammai. But Beth Hillel says: one may not eat with an expression of thanks. Beth Shammai says: a waterskin [is liable to become impure only if it is] tied up and remains unimpaired. And the school of Hillel says: even if it is not tied up.

They said an important general principle with regard to the sabbatical year: Anything that is usually designated as food for humans, one may not make a poultice of it for a person. And there is no need to say [that he may not make a poultice of it] for a beast. Anything that is not usually designated as for food for humans may be used as a poultice for a person, but not for cattle. And anything not usually designated either for humans or for animals, but now he thought to use it as food for either a person or an animal, we impose upon it the stringent laws applying both to people and beasts. If he thought to use it as wood [for a fire], behold it is treated as wood [and the laws of sheviit do not apply]; for example, savory, hyssop, or thyme.