כל ימי השמה. לְשׁוֹן הֵעָשׂוֹת, וּמֵ"ם דָּגֵשׁ בִּמְקוֹם כֵּפֶל שְׁמָמָה: כל ימי השמה — The word השמה expresses the idea of something being done (passive infinitive; here Hophal); and the מ has a Dagesh in place of doubling that letter in the root שמם.
את אשר לא שבתה. שִׁבְעִים שָׁנָה שֶׁל גָּלוּת בָּבֶל הֵן הָיוּ כְּנֶגֶד שִׁבְעִים שְׁנוֹת הַשְּׁמִטָּה וְיוֹבֵל שֶׁהָיוּ בַּשָּׁנִים שֶׁהִכְעִיסוּ יִשְׂרָאֵל בְּאַרְצָם לִפְנֵי הַמָּקוֹם — אַרְבַּע מֵאוֹת וּשְׁלוֹשִׁים שָׁנָה; שְׁלוֹשׁ מֵאוֹת וְתִשְׁעִים הָיוּ שְׁנֵי עֲוֹנָם מִשֶּׁנִּכְנְסוּ לָאָרֶץ עַד שֶׁגָּלוּ עֲשֶׂרֶת הַשְּׁבָטִים, וּבְנֵי יְהוּדָה הִכְעִיסוּ לְפָנָיו אַרְבָּעִים שָׁנָה מִשֶּׁגָּלוּ עֲשֶׂרֶת הַשְּׁבָטִים עַד חָרְבוֹת יְרוּשָׁלַיִם, הוּא שֶׁנֶּאֱמַר בִּיחֶזְקֵאל "וְאַתָּה שְׁכַב עַל צִדְּךָ הַשְּׂמָאלִי וְגוֹ', וְכִלִּיתָ אֶת אֵלֶּה וְגוֹ', וְשָׁכַבְתָּ עַל צִדְּךָ הַיְמָנִי אַרְבָּעִים יוֹם וְנָשָׂאתָ אֶת עֲוֹן בֵּית יְהוּדָה", וּנְבוּאָה זוֹ נֶאֶמְרָה לִיחֶזְקֵאל בַּשָּׁנָה הַחֲמִשִּׁית לְגָלוּת הַמֶּלֶךְ יְהוֹיָכִין, וְעוֹד עָשׂוּ שֵׁשׁ שָׁנִים עַד גָּלוּת צִדְקִיָּהוּ, הֲרֵי אַרְבָּעִים וְשֵׁשׁ; וְאִ"תֹּ שְׁנוֹת מְנַשֶּׁה חֲמִשִּׁים וְחָמֵשׁ הָיוּ, מְנַשֶּׁה עָשָֹה תְשׁוּבָה שְׁלוֹשִׁים וְשָׁלוֹשׁ שָׁנָה, וְכָל שְׁנוֹת רִשְׁעוֹ עֶשְֹרִים וּשְׁתַּיִם, כְּמוֹ שֶׁאָמְרוּ בְּאַגָּדַת חֵלֶק, וְשֶׁל אָמוֹן שְׁתַּיִם, וְאַחַת עֶשְֹרֵה לִיהוֹיָקִים, וּכְנֶגְדָּן לְצִדְקִיָּהוּ; צֵא וַחֲשֹׁב לְאַרְבַּע מֵאוֹת וּשְׁלוֹשִׁים וְשֵׁשׁ שָׁנָה שְׁמִטִּין וְיוֹבְלוֹת שֶׁבָּהֶם, וְהֵם שֵׁשׁ עֶשְׂרֶה לְמֵאָה — אַרְבַּע עֶשְׂרֵה שְׁמִטִּין וּשְׁנַיִם יוֹבְלוֹת, הֲרֵי לְאַרְבַּע מֵאוֹת שָׁנָה שִׁשִּׁים וְאַרְבַּע, לִשְׁלוֹשִׁים וְשֵׁשׁ שָׁנָה חָמֵשׁ שְׁמִטּוֹת, הֲרֵי שִׁבְעִים חָסֵר אַחַת, וְעוֹד שָׁנָה יְתֵרָה, שֶׁנִּכְנְסָה בַשְּׁמִטָּה הַמַּשְׁלֶמֶת לְשִׁבְעִים, וַעֲלֵיהֶם נִגְזַר שִׁבְעִים שָׁנָה שְׁלֵמִים, וְכֵן הוּא אוֹמֵר בְּדִבְרֵי הַיָמִים (דברי הימים ב' ל"ו), עַד רָצְתָה הָאָרֶץ אֶת שַׁבְּתוֹתֶיהָ … לְמַלֹּאות שִׁבְעִים שָׁנָה (סדר עולם): את אשר לא שבתה BECAUSE IT DID NOT REST [IN YOUR SABBATHS] — The seventy years of the Babylonian exile exactly corresponded to the seventy Sabbatical and Jubilee years that were due in those years when Israel was provoking the anger of the Omnipresent whilststill in their land, i. e. in 430 years. Three hundred and ninety were their years of sin from the time they entered the Land until the Ten Tribes went into exile. The people of the Kingdom of Judah provoked Him still another forty years, — from the exile of the Ten Tribes until the destruction of Jerusalem (in the days of king Jehoiachin; cf. 2 Kings 24:10 ff.). It is this that is mentioned in the case of Ezekiel (4:4—6): “Moreover lie thou upon thy left, [and lay the iniquity of the house of Israel upon it: according to the number of the days that thou shalt lie upon it, thou shalt bear their iniquity. For I have appointed the years of their iniquity to be unto thee a number of days, even three hundred and ninety days…]. And again, when thou hast accomplished these, thou shalt lie on thy right side, and shalt bear the iniquity of the house of Judah forty days [each day for a year have I appointed it unto thee]”. This prophecy was spoken to Ezekiel in the fifth year of king Jeoiachin’s captivity (cf. Ezekiel 1:2). They spent another six years in the Land until Zedekiah (the last king, who reigned eleven years) went into exile; thus you have altogether forty-six years. — And if you say “But this period must have covered more than forty-six years because the years of the reign of Manasseh (the son of Hezekiah during whose reign the Ten Tribes became exiled), were alone 55 years, and there followed other kings also until the destruction of the Temple!” Then I reply that Manasseh lived in a state of repentence 33 years of these and that the years of his wickedness with which alone we are concerned were only twenty-two, as it is said, (2 Kings 21:3) “For he (Manasseh)… made an Asherah, as did Ahab king of Israel”, and Ahab reigned 22 years, just as they (the Rabbis) stated (i. e. they stated that this comparison of Manasseh with Ahab shows that the latter was wicked for 22 years only) in the chapter Chelek (Sanhedrin 103a). Then we have the years of his successor, Amon, two; eleven of Jehoiakin, and a similar number of Zedekiah, the last king of Judah — altogether 46 years. Now, go and calculate for four hundred and thirty-six years the number of Sabbatical and Jubilee periods contained in them and you will find that they are sixteen for every hundred years, viz., fourteen Sabbatical periods and two Jubilee-periods; so for four hundred years there are sixty-four. For the remaining thirty-six there are five Sabbatical periods, making seventy less one. There is yet one year over (the thirty-sixth, since five Sabbatical periods give only thirty-five years) which entered into (began) the Sabbatical period and which completes seventy such periods, each terminating in a Sabbatical year. And because of them (i. e. because of the neglect of these seventy years) exactly seventy years of exile were decreed against them. Thus, too, it is said in Chronicles, (II Chronicles 36:21) “[and them that had escaped from the sword carried he away to Babylon…] until the land had enjoyed her Sabbaths [for as long as she lay desolate she kept Sabbaths] to fulfill three score and ten years” (Seder Olam).