וְכִי־תָבֹ֣אוּ אֶל־הָאָ֗רֶץ וּנְטַעְתֶּם֙ כָּל־עֵ֣ץ מַאֲכָ֔ל וַעֲרַלְתֶּ֥ם עָרְלָת֖וֹ אֶת־פִּרְי֑וֹ שָׁלֹ֣שׁ שָׁנִ֗ים יִהְיֶ֥ה לָכֶ֛ם עֲרֵלִ֖ים לֹ֥א יֵאָכֵֽל׃
At kapag pumasok kayo sa lupain at nagtanim kayo ng anumang punong namumunga ng makakain, ituturing ninyong nakasara at ipinagbabawal ang bunga nito. Sa loob ng tatlong taon ay ituturing ninyo itong ipinagbabawal; hindi ito kakainin.
Sifra
1) (Vayikra 14:34) ("When you come to the land of Canaan, which I give to you for a possession, and I put a plague-spot of leprosy in a house of the land of your possession,") "When you come": I might think (that this applies) when they come to trans-Jordan; it is, therefore, written "to the land" — to the distinctive land (of Israel).
Sifra
1) (Vayikra 19:23) ("And when you come to the land and you plant every food tree, then you shall count as forbidden its fruit. Three years it shall be to you forbidden; it shall not be eaten.") "when you come": I might think (that the laws of arlah apply) when they come to trans-Jordan; it is, therefore, written: "to the land" — to the specific land (i.e., Eretz Yisrael proper).
Mekhilta DeRabbi Yishmael
R. Nathan and R. Tzaddok say: Also for house rentals (i.e., If one says: I am renting it to you for this year, the understanding is until the beginning of Nissan.) But this does not apply to (the reckoning of) years, shemitah, Yovloth, planting (in respect to arlah [viz. Leviticus 19:23]) or (the tithing of) greens, in which respect it is written (Devarim 31:10-11) "At the end of seven years, in the time of the year of the shemitah … when all of Israel, etc.", and (Exodus 34:22) "and the festival of the ingathering, the circuit of the year."