Rashi on Leviticus 25:27/רש"י על ויקרא כ״ה:כ״ז

1וחשב את שני ממכרו THEN LET HIM RECKON THE YEARS OF THE SALE THEREOF — [let him reckon thus:] How many years were there until the Jubilee? So-and-so many! At what price did I sell it to you? At such-and-such a price! Now in the Jubilee year you would have to restore it to me; it follows therefore that you have actually bought a number of crops only (and not the land itself) at a certain sum for every year. You have eaten it (used it) three or four years; deduct therefore their value from the sum total of the purchase money and you take the remainder. And this is the meaning of: “he shall restore the overplus” — viz., the excess of the purchase-money over the value of the crops which he (the purchaser) has enjoyed, and he shall restore it to the purchaser.

2לאיש אשר מכר לו [AND HE SHALL RESTORE THE OVERPLUS] TO THE MAN TO WHOM HE HAD SOLD IT — i. e. to whom he — this seller who now comes to redeem it — had sold it (but not to any other person who is now in the possession of the field, having in his turn bought it from that man to whom he — the seller — had originally sold it) (Sifra, Behar, Chapter 5 3; Arakhin 30a).