Talmud su Levitico 25:8

[The regulations regarding] a Hebrew slave¹An Israelite, according to the Rabbis, could become a slave either through being sold by the Beth Din to make restitution for a theft or through selling himself for a livelihood. and a slave whose ear is bored [nirẓa‘]²Because he refused to go free after six years’ service (Ex. 21, 5f.; Deut. 15, 16f.). are in force only when the Jubilee [is in force].³This apparently means, so long as the years from one Jubilee to the next are being officially counted, as laid down in Lev. 25, 8.
[The regulations regarding] a field of possession⁴Cf. ibid. XXVII, 16-21. A ‘field of possession’ is one that has been inherited as distinct from a ‘field of purchase’. and a field which had been devoted [to the Temple]⁵Cf. ibid. 28f. are in force only when the Jubilee [is in force]. R. Ishmael said: For that reason it is stated, As a field devoted; the possession thereof shall be the priest’s⁶ibid. 21.—as possession [depends] on the Jubilee, so a field which had been devoted [depends] on the Jubilee.⁷A field of possession which had been dedicated by the owner, then sold by the priests and not redeemed before the Jubilee. Such a field at the Jubilee became the property of the priest. Cf. Rashi on ibid. 16. The Jubilee is on the same footing as the New Year in regard to the blowing [of the shofar],⁸Cf. ibid. XXV, 9. and the benedictions,⁹[Nine blessings have to be said over the shofar as on the New Year; R.H. 26b (Sonc. ed., p. 120, n. 2).] except that [the blowing of] the shofar on the Jubilee overrides the Sabbath.^9a(9a) [The shofar is not blown on the day of the New Year which falls on the Sabbath.] When did the Jubilees cease [to be observed]? From the time when Pul and Tiglath-pileser, kings of Assyria, came up and carried the Reubenites, the Gaddites and half the tribe of Manasseh into captivity.¹⁰Cf. 2 Kings 15, 19, 29.

From where for remission of debts? At the end of seven years make remission of debts¹⁸⁰Deut. 15:1. Different Babli 8b.. Since years are counted from Tishre, also remission of debts is counted from Tishre. For Jubilee periods¹⁸¹Note the spelling which indicates a pronunciation yubilot. from where? You shall count for yourselves seven Sabbatical periods of year, seven years seven times¹⁸²Lev. 25:8.. Since years and Sabbaticals are counted from Tishre, also Jubilee periods are counted from Tishre. They objected, is it not written¹⁸³Lev. 25:9. The objection is from the part of the verse not quoted, that the proclamation of the Jubilee is made on the day of Atonement, not on New Year’s Day., you shall sound the shofar of cheer in the seventh month, etc. Rebbi Jonah and Rebbi Yose, both in the name of Rebbi Samuel bar Rav Isaac: So that all months of the year be equal and no month be divided into two years¹⁸⁴Since months follow the moon and years the sun, there is no intrinsic reason to adapt months to years.. They objected, did we not state, “on the first of Shevaṭ is New Year for trees following the House of Shammai; the House of Hillel say, on the fifteenth of it”? Then not all months of the year are equal and a month is divided into two years¹⁸⁵For the House of Hillel the reason given to prefer New Year’s day to the Day of Atonement does not hold. In effect the first 10 days of the Jubilee are somewhat in limbo; the laws of the Jubilee are
enforceable only after the Day of Atonement. Babli 8b..