קדש תהיה לכם. תּוֹפֶסֶת דָּמֶיהָ כְּהֶקְדֵּשׁ, יָכוֹל תֵּצֵא הִיא לְחֻלִּין, תַּ"לֹ תהיה — בַּהֲוָיָתָהּ תְּהֵא (ספרא; סוכה מ'): קדש תהיה לכם IT SHALL BE HOLY UNTO YOU — The sacred character of the produce of that year attaches itself to its equivalent (i. e. to the articles given in exchange for it), just as is the case with Temple property (הקדש). One might think that after having been exchanged it (the fruit) leaves (loses) its sacred character and becomes חולין (ordinary produce), as is the case with many “holy” objects when they have thus been exchanged! Scripture, however, states תהיה “[holy] shall it be”, it shall always be in its original (holy) status (Sifra, Behar, Chapter 3 3; cf. Sukkah 40b).
מן השדה תאכלו. עַ"יְ הַשָּׂדֶה אַתָּה אוֹכֵל מִן הַבַּיִת, שֶׁאִם כָּלָה לַחַיָּה מִן הַשָּׂדֶה, אַתָּה צָרִיךְ לְבַעֵר מִן הַבַּיִת; כְּשֵׁם שֶׁנֶּאֱמַר בַּשְּׁבִיעִית כָּךְ נֶאֱמַר בַּיּוֹבֵל (ספרא): מן השדה תאכלו את תבואתה YE SHALL EAT THE INCREASE THEREOF מן השדה — only by virtue of what is to be found in the field mayest thou eat of what is stored in the house; because if it (a particular fruit) has disappeared for food for the wild beasts in the field, you must clear it out of the house. Just as this is stated in reference to the produce of the Sabbatical year so is it slated also in reference to that of the Jubilee (Sifra, Behar, Chapter 3 4).