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Ibn Ezra on Deuteronomy 31:10/אבן עזרא על דברים ל״א:י׳

אמקץ שבע שנים. תחלת השנה:

1AT THE END OF EVERY SEVEN YEARS. At the beginning of the year.¹⁶ (at the end) sometimes means at the beginning. See I.E. on Deut. 15:1. I.E. interprets thus because the seventh year was to be a year of Torah study. He felt that the public reading of the Torah was not the climax of this year but the initiation of a year of Torah study.