The shmita is the seven year cycle of rest for the land and relief for the poor. The Torah gives God’s commands for the shmita:

“For six years you shall sow your land and gather in its yield; but the seventh year you shall let it rest and lie fallow, that the poor of your people may eat; and what they leave the wild beasts may eat” Ex 23:1011.

“The Lord said to Moses on Mount Sinai, ‘Say to the sons of Israel, When you come into the land which I give you, the land shall keep a sabbath to the Lord. Six years you shall sow your field, and six years you shall prune your vineyard, and gather in its fruits; but in the seventh year there shall be a sabbath of solemn rest for the land, a sabbath to the Lord; you shall not sow your field or prune your vineyard. What grows of itself in your harvest you shall not reap, and the grapes of your undressed vine you shall not gather; it shall be a year of solemn rest for the land’” Lev 25:15.

“At the end of every seven years you shall grant a release. And this is the manner of the release: every creditor shall release what he has lent to his neighbor; he shall not exact it of his neighbor, his brother, because the Lord’s release has been proclaimed. Of a foreigner you may exact it; but whatever of yours is with your brother your hand shall release. But there will be no poor among you (for the Lord will bless you in the land which the Lord your God gives you for an inheritance to possess), if only you will obey the voice of the Lord your God, being careful to do all this commandment which I command you this day. For the Lord your God will bless you, as he promised you, and you shall lend to many nations, but you shall not borrow; and you shall rule over many nations, but they shall not rule over you” Deut 15:16.