The commandment of the land resting on the seventh year: To cease work on the land on the seventh year, as it is stated (Exodus 34:21), “from plowing and from reaping you shall rest.” And the explanation comes that it is speaking about the seventh year, that we were commanded not to be occupied with work on the land at all. And this commandment is repeated in its stating in another place (Leviticus 25:5), “it shall be a year of complete rest for the land.” And so [too,] “the land shall observe a Shabbat for the Lord” (Leviticus 25:2). And above I have already written all of its content completely (Sefer HaChinukh 84) in the Order of Eem Kesef Talveh et Ami in the commandment of “But in the seventh you shall let it rest and lie fallow” (Exodus 23:11) — even though its place is here.
מִצְוַת שְׁבִיתַת הָאָרֶץ בִּשְׁנַת הַשְּׁמִטָּה – לְבַטֵּל עֲבוֹדַת הָאָרֶץ בַּשָּׁנָה הַשְּׁבִיעִית, שֶׁנֶּאֱמַר בֶּחָרִישׁ וּבַקָּצִיר תִּשְׁבֹּת. וּבָא הַפֵּרוּשׁ, שֶׁעַל שָׁנָה הַשְּׁבִיעִית נֶאֱמַר, שֶׁנִּצְטַוִּינוּ שֶׁלֹּא לַעֲסֹק בָּהּ כְּלָל בַּעֲבוֹדַת הָאָרֶץ. וְנִכְפְּלָה הַמִּצְוָה הַזּוֹ בְּאָמְרוֹ בְּמָקוֹם אַחֵר (ויקרא כה ה) שְׁנַת שַׁבָּתוֹן יִהְיֶה לָאָרֶץ. וְכֵן וְשָׁבְתָה הָאָרֶץ שַׁבָּת לַיְיָ (שם ב). וּכְבָר כָּתַבְתִּי (לעיל מצוה פד) כָּל עִנְיָנָהּ מֻשְׁלָם לְמַעְלָה בְּסֵדֶר אִם כֶּסֶף תַּלְוֶה אֶת עַמִּי בְּמִצְוַת וְהַשְּׁבִיעִית תִּשְׁמְטֶנָּה וּנְטַשְׁתָּהּ. שֶׁבָּאָה לְצַוּוֹת עַל הֶפְקֵר פֵּרוֹת שָׁנָה זוֹ לַכֹּל, וְאַף עַל פִּי שֶׁכָּאן הָיָה מְקוֹמוֹ.
The commandment of the land resting on the seventh year: To cease work on the land on the seventh year, as it is stated (Exodus 34:21), “from plowing and from reaping you shall rest.” And the explanation comes that it is speaking about the seventh year, that we were commanded not to be occupied with work on the land at all. And this commandment is repeated in its stating in another place (Leviticus 25:5), “it shall be a year of complete rest for the land.” And so [too,] “the land shall observe a Shabbat for the Lord” (Leviticus 25:2). And above I have already written all of its content completely (Sefer HaChinukh 84) in the Order of Eem Kesef Talveh et Ami in the commandment of “But in the seventh you shall let it rest and lie fallow” (Exodus 23:11) — even though its place is here.