ייִדישער מחשבֿה אויף ויקרא 26:43

וְהָאָרֶץ֩ תֵּעָזֵ֨ב מֵהֶ֜ם וְתִ֣רֶץ אֶת־שַׁבְּתֹתֶ֗יהָ בָּהְשַׁמָּה֙ מֵהֶ֔ם וְהֵ֖ם יִרְצ֣וּ אֶת־עֲוֺנָ֑ם יַ֣עַן וּבְיַ֔עַן בְּמִשְׁפָּטַ֣י מָאָ֔סוּ וְאֶת־חֻקֹּתַ֖י גָּעֲלָ֥ה נַפְשָֽׁם׃

װאָרום דאָס לאַנד װעט זײַן פֿאַרלאָזן אָן זײ, און װעט אָפּצאָלן אירע שבתים, װען עס װעט זײַן װיסט אָן זײ; און זײ װעלן אָפּצאָלן פֿאַר זײערע זינד; װײַל און באַװײַל מײַנע געזעצן האָבן זײ פֿאַראַכט, און מײַנע חוקים האָט פֿאַראומװערדיקט זײער זעל.

Akeidat Yitzchak

The shemittah sabbatical agricultural year legislation, referred to in the Torah in several places, (Parshat Mishpatim, Behar, Re-ay) is therefore of extreme importance. Disregard of it brings in its wake a host of punishments including national exile. This is somewhat difficult to understand, since if the purpose of the legislation is agricultural, i.e. teaching us that working the soil in rotation restores the earth's fertility, non observance would produce poor crops and be a punishment in itself. On the other hand, it is difficult to fathom why G'd should be more jealous of the state of the earth, than of sins which appear far more serious. It seems therefore, that the shemittah legislation is to alert us to the important truth that ownership of the land is an asset to our development towards our national and individual spiritual goals only, when such ownership is used in the way the Torah wishes it to be used. Just as the week, i.e. six working days plus one Sabbath testify to the fact that there is one Creator, so do six years of work on the land plus one year of rest, shemittah, remind us that ownership rests with G'd, and that we have to fulfil His commandments. Once one accepts that creation had been ex nihilo, it follows that the Creator is entitled to be the lawgiver. The Torah spells out that the purpose of shemittah is "for G'd," and that our function in taking advantage of the land is basically le-ochlah, to fulfil our physical needs, not as in the case of the gentile, our greed. Chamor, the king of Shechem refers to the purpose of land, when he describes it as "being capable of accomodating all the requirements of the sons of Jacob." (Genesis 34,21). This is an attitude which is quite different from the Torah viewpoint. The requirement in that year to release all monetary debts, is a further clear indication that material wealth must never be allowed to become an end in itself. The seven times seven years yovel legislation is representative of an entire "world," a complete cycle. "He shall serve him le-olam, means until the completion of the cycle, until the yovel year. This is a reminder to man that just as he has to return to the earth at the end of his life, so the idea of a rejuvenation of the land, restoring it to original ownership, keeps alive the idea that we ourselves are not on this earth litzmitut, permanently. The commandments concerning treatment of "slaves" who had become such due to having lost their financial independence, is stated here to enlist our empathy. Once we have realised that our own hold on life is tenuous, that our possessions are transient, we can appreciate better that the "slave" deserves humane treatment from us. The same applies to the laws governing unfair financial dealings, overcharges etc. The fact that G'd is prepared to demonstrate that He supervises our welfare by providing excess yield by our fields in the year preceding the shemittah, is further encouragement to observe the commandment. Ignoring the shemittah, legislation then, expresses disregard of our entire philosophy. This is why the consequences are commensurate, not disproportionate to the sin committed. The Talmud Erchin 30, draws our attention to the fact that the consequences of disregarding even regulations that are only peripheral to the actual shemittah observance, can be most severe. If someone deals in produce that has been grown illegally during the shemittah year, he may wind up having to sell himself into slavery to keep body and soul together. Our long national exile is due to our having failed to observe the shemittah legislation.
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Netivot Olam

Do not think about giving charity to a poor person that you are doing him a favor — if a borrower is a slave to the lender, all the more so, and a fortiori, when he gives charity is the poor person considered like his slave once he takes it from him. As this thing is not [the case]. For they said in the Midrash (Vayikra Rabbah 34:8-9): It was taught in the name of Rabbi Joshua: More than what the homeowner does for the poor person, the poor person does for the homeowner. As Ruth said to Naomi: The name of the man I worked with today is Boaz (Ruth 2:19). It is not written here, "who worked with me," but "I worked with him," for the sake of the sustenance he gave me. Rabbi Yose said, "It is written, because [ya'an, which is formed by the same letters as ani, a poor person] and in spite of (Leviticus 26:43) — he is the cause, he is the poor person." Rabbi Shila said, "This poor person stands at your door and the Holy One, blessed be He, stands at his right, as it is written: For he stands at the right hand of the needy (Psalms 109:31). If you gave to him, know that He who stands at his right, He is the One who will give you your reward in the future; and if you did not give to him, know that He who stands at his right, He will collect if from that man, as it is written: to save him from those who judge his soul (Psalms 109:31). And the explanation of this thing is that when he gives charity to the poor person, [the latter] receives it from the one who gives it to him, but the giver receives [reward] from God, may He be blessed. And we have already said that when a spring is opened, and its water goes out and spreads, that spring is then [replenished] with fresh water from the source. Accordingly, it said that the poor person does more for the homeowner than the homeowner does for the poor person. For that very thing that the homeowner does for the poor person, which is to provide bounty and give to the poor person, that is the very thing that the poor person does for the homeowner since he causes God, may He be blessed, to provide bounty and give to him. As one who opens the spring and brings out its water to his vineyard and to his field — behold, this one that opened it does more for the owner of the spring than what the owner of the spring does for him, in that he gave him water for his field. As since he took out the water — that is why fresh and healthy water [now] comes to the spring from the source itself. And because of the morsel that Boaz give to Ruth, Boaz received several blessings. It said: It is written: Because and in spite of (Leviticus 26:43) — he is the cause, he is the poor person." Meaning to say, because the poor person for whom you act certainly has repayment. As the trait of strict justice governs the poor person. And there is no one whom the trait of strict justice governs over more than the poor person. And it is as they said in the Midrash (Shemot Rabbah 31:14), "There is no attribute harsher than poverty, as anyone who is suffering in poverty, it is as though all the afflictions in the world adhere to him and as though all the curses in the book of Deuteronomy have come upon him." And they [further] said about him, "Had all forms of affliction gathered on one side and poverty on the other side, poverty would tip the scales against all of them." And the explanation of this is that other afflictions are when there is a change in a person which deviates from the order of good health; and likewise are all afflictions deviations from the order of the world. But a change is a partial absence, and not a complete absence; whereas poverty is [actual] absence in that he is lacking money. And that is called a complete absence. So that corresponds to all afflictions, as they are only deviations from the order of the world and are partial absences. It follows that anything that happens to anyone who is ruled by the trait of strict justice is also paid back by the trait of strict justice. So when one does good to him, the trait of strict justice ensures that he will be rewarded. And so, too, if he hears his cry but does not give charity to him, the trait of strict justice compels his repayment. And that is why he is called ani, which [is made up of] the same letters as ya'an [because]. For the expression, ya'an appears about repayment, "Because and in spite of you have done this thing." And this expression indicates complete repayment for what is done to the poor person in every place. And that is why Scripture stated: Because and in spite of (ya'an ou'veya'an). That is to say that the expression, ya'an ou'veya'an in an expression of repayment. That is why he is called an ani, which is the [same] letters as ya'an, since it indicates that there is complete repayment for what is done to him, whether in reward or whether in punishment. The matter of charity has been explained to you, that it is fitting that he [give it] to those who are his brothers in Torah and the commandments. But a person should have mercy even on the animals, to have mercy upon them and sustain them.
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