For six years you are to sow your land and gather its produce,
10. And six years shalt thou sow. Another Sabbatical institution (Sabbathismus) follows, viz., that of years, in reference to the cultivation of the land; for as men and cattle rested on every seventh day, so God prescribed that the earth should rest on the seventh year.
God commanded the land to rest every seventh year to show Israel both His abundance and their dependence on Him alone. This was no mercy to the soil but a test of their obedience in the very matter that touches their purse, whether they would trust His Providence as surely as the sixth day's manna served for two days' meat.
AI summary
Commenting on Exodus 23:10-19
But the seventh year thou shall let it rest, and lie still,.... From tillage, and make its fruits common, as the Targum of Jonathan; the note of Jarchi is, "let it rest", from perfect tillage, as ploughing and sowing; "and lie still", from dunging and harrowing, or weeding: this law was intended to show that God was the original proprietor and owner of this land...