וּבָ֣א הַלֵּוִ֡י כִּ֣י אֵֽין־לוֹ֩ חֵ֨לֶק וְנַחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָרֶכְךָ֙ יְהוָ֣ה אֱלֹהֶ֔יךָ בְּכָל־מַעֲשֵׂ֥ה יָדְךָ֖ אֲשֶׁ֥ר תַּעֲשֶֽׂה׃ (ס)
Ibn Ezra
At the boundary of seven years you will arrange a release denotes the beginning of the year, as is corroborated by the passage of “assemble the people” [31: 12]. The passage is connected to the previous one because, having mentioned that the Pauper’s Tithe belongs to the Levite, and the alien, and the orphan, and the widow [cf. 14: 29], it is now logical to discuss the general release. release [Hebrew: shmiṭṭah] from “drop her” [Hebrew: shimṭuhah] [II Kings 9: 33]: i.e., they released her, and she fell.
Bartenura
הלקט והשכחה והפאה וההפקר – are exempt from the tithes, as it is written (Deuteronomy 14:29): “Then the Levite, who has no hereditary portion as you have…,” from what you have and what he lacks, you are obligated to give to him, excluding those who have what you have with you.
Bartenura
Concerning that which is הפקר/ownerless, it is written (Deuteronomy 14:29): “Then the Levite, who has not hereditary portion as you have….” from what you have and that he lacks, you are required to give, excluding that which is ownerless, for both your hand and his hand are equivalent [concerning this].