Rashi on Exodus 23:11/רש"י על שמות כ״ג:י״א

1תשמטנה THOU SHALT LET IT REST — by not tilling it (Mekhilta),

2ונטשתה AND THOU SHALT ABANDON IT — by not eating of its produce (Mekhilta) after “the time of removal” of the produce has arrived. Another explanation is: תשמטנה THOU SHALT LET IT REST, from what is real work, as, for example, ploughing and sowing, ונטשתה AND LEAVE IT ALONE — not even to manure and to hoe it.

3ויתרם תאכל חית השדה AND WHAT THEY LEAVE THE BEASTS OF THE FIELD (the wild animals) SHALL EAT — This cannot be a command that the wild animals shall eat it, viz., that you shall permit them to eat it. No such command is necessary since you have no control over wild animals; it intends by juxtaposition with the preceding words to place in the same category (more lit., to compare) the food of the poor with that of the beast. For how is it in the case of the wild animal? It eats food without the tithe having been separated from it! So too, the poor may in the seventh year eat food without the tithe having been separated from it. From this juxtaposition they (the Rabbis) derived the rule that the law of tithe is not to be observed in the seventh year (Mekhilta).

4כך תעשה לכרמך IN LIKE MANNER THOU SHALT DO WITH THY VINEYARD — The first member of the verse, however, speaks of a “white field” (i. e. a bright, shadeless field — a grain field or a vegetable field — in contrast to a שדה אילן which casts shade), as it is said above, (v. 10) “thou shalt sow thy land”.