וְזֶה֮ דְּבַ֣ר הַשְּׁמִטָּה֒ שָׁמ֗וֹט כָּל־בַּ֙עַל֙ מַשֵּׁ֣ה יָד֔וֹ אֲשֶׁ֥ר יַשֶּׁ֖ה בְּרֵעֵ֑הוּ לֹֽא־יִגֹּ֤שׂ אֶת־רֵעֵ֙הוּ֙ וְאֶת־אָחִ֔יו כִּֽי־קָרָ֥א שְׁמִטָּ֖ה לַֽיהוָֽה׃
豁免的條例是這樣的：凡借錢給鄰舍的債主，都要鬆手免除這筆債；不可向他的鄰舍、他的弟兄催討，因為歸給永恆者的豁免已經宣告了。
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."
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].