שְׁמִטָּה, preced.) release, rest, esp. cancellation of debts, and rest of the soil, in the Sabbatical year. M. Kat. 2ᵇ; Gitt. 36ᵃ שְׁמִיטַּת קרקע the rest of the soil; שמיטת כספים the cancelling of cash debts. Sifré Deut. 111 הש׳ שאין נוהג וכ׳ (sub. דבר) the law of the Sabbatical year which applies only to Palestine. Ib. בא"י שאת עושה ש׳ in Palestine where you observe the Sabbatical year. Ib. 112 ש׳ משמטת מלוה וכ׳ the Sabbatical year causes cancellation of debts, but the year of the jubilee does not; a. fr.—Ab. V, 9 על שמיטת הארץ וכ׳ (Mish. ed. הַשְׁמָטַת) for the neglect of the laws concerning land in the Sabbatical year and in the year of the jubilee; Sabb. 33ᵃ השמטת שמטין וכ׳.—Pl. שְׁמִטֹּות, שְׁמִטִּים, שְׁמִטִּין, שְׁמִיטּ׳. M. Kat. l. c.; Gitt. l. c. בשתי ש׳ וכ׳ the text (Deut. XV, 2) speaks of two releases, the release of the land &c., v. supra. R. Hash. I, 1 באחד … ר"ה לשנים לש׳ וכ׳ the first of Tishri is the New Year for years, for Sabbatical years, and for jubilees. Midr. Till. to Ps. LXXXV אם … ועשו את הש׳ וכ׳ if they give forth the tithes, and observe the Sabbatical years &c. Sabb. 33ᵃ, v. supra. Ab. d’R. N. ch. XXXVIII, v. שָׁמַט; a. fr.