פֿאַרבונדן אויף דברים 15:2

וְזֶה֮ דְּבַ֣ר הַשְּׁמִטָּה֒ שָׁמ֗וֹט כָּל־בַּ֙עַל֙ מַשֵּׁ֣ה יָד֔וֹ אֲשֶׁ֥ר יַשֶּׁ֖ה בְּרֵעֵ֑הוּ לֹֽא־יִגֹּ֤שׂ אֶת־רֵעֵ֙הוּ֙ וְאֶת־אָחִ֔יו כִּֽי־קָרָ֥א שְׁמִטָּ֖ה לַֽיהוָֽה׃

און דאָס איז דער דין פֿון שמיטה: יעטװעדער בעל-חוֹבֿ זאָל אָפּלאָזן װאָס ער האָט געליען זײַן חבֿר; ער זאָל ניט מאָנען פֿון זײַן חבֿר און זײַן ברודער, װען מע האָט אױסגערופֿן שמיטה צו גאָט.

Tosefta Sheviit

And just as Shevi'it remits the debt of a loan, so too does Shevi'it release an oath, as it is said (Deut. 15:2, Fox tr.), "This shall be the matter [of the release]" -- the "matter" that Shevi'it releases is that it releases oaths. And [as to] a matter that Shevi'it does not release, it [also] does not release an oath [concerning that matter]. Rabbi Shimon says, it does release it, and one does not inherit from that which has been released, as it is said (ibid.), "every creditor shall release the debt he claims from his fellow."
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Exodus

But on the seventh [year] you must let it rest, and abandon it [by not eating its produce], and let the needy among your people eat it. What they leave over, the beasts of the field can eat. Do the same with your vineyard and your olive [trees].
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