Rashi on Deuteronomy 20:6/רש"י על דברים כ׳:ו׳

1ולא חללו [AND WHAT MAN IS THERE THAT HATH PLANTED A VINEYARD] AND HATH YET NOT EATEN OF IT — לא חללו means, has not yet redeemed it in the fourth year of its growth, for the fruits had either to be eaten in Jerusalem or to be given a non-holy character (חולין), by exchanging them for money and the money’s worth to be consumed in Jerusalem (The phrase therefore means no more than: who hath not eaten of it).