(1) Adonai spoke to Moses on Mount Sinai: (2) Speak to the Israelite people and say to them: When you enter the land that I assign to you, the land shall observe a sabbath of Adonai. (3) Six years you may sow your field and six years you may prune your vineyard and gather in the yield. (4) But in the seventh year the land shall have a sabbath of complete rest, a sabbath of Adonai: you shall not sow your field or prune your vineyard. (5) You shall not reap the aftergrowth of your harvest or gather the grapes of your untrimmed vines; it shall be a year of complete rest for the land. (6) But you may eat whatever the land during its sabbath will produce—you, your male and female slaves, the hired and bound laborers who live with you, (7) and your cattle and the beasts in your land may eat all its yield.
R. Yishmael says: At the beginning of the passage, what does [the Torah] say? “The land shall have a sabbath of complete rest, a sabbath of God. Six years you may sow your field…” [Then, the order of topics in this and following chapters:] the Sabbatical years, Jubilee years, and blessings and curses. At the end of the passage, what does it say? “These are the laws, rules, and instructions that God established[, through Moses on Mount Sinai, between Himself and the Israelite people]” (VaYikra 27:46). [The Israelites at Mount Sinai] said: We accept this upon ourselves. When [Moshe] saw that they accepted it, he took the blood and cast it upon the people, as it says: “Moses took the blood and dashed it on the people” (Shemot 24:8). He said to them: Behold now you are tied, bound, and caught. Tomorrow you will come and accept all of the mitzvot upon yourselves.
מכילתא דרבי ישמעאל משפטים מסכתא דכספא פרשה כ 'ונטשתה', מפני מה אמרה תורה? לא שיאכלו אותה עניים? הרי אני מכניסה ומחלקה לעניים! תלמוד לומר: 'והשביעית תשמטנה' – 'ונטשתה' מגיד, שפורץ בה פרצות
Mekhilta deRabbi Yishmael Massekhta deKaspa 20
“And abandon it” (Shemot 23:11). Why does the Torah say this? So that the poor can eat? I can collect it and distribute it to the poor! Therefore the verse says, “you shall let it go and abandon it”—meaning that you create breaches [in the fence].