The 135th mitzvah is that we are commanded to stop working the land during the seventh year [shemittah].

The source of this commandment is G‑d's statement,1 "You must cease plowing and reaping."

This commandment is repeated a number of times, as in the verse,2 "It shall be a Shabbos Shabboson [Sabbath of Sabbaths] for the land." We already mentioned previously3 the statement of our Sages,4 "The word 'Shabboson' indicates a Positive Commandment." The Torah also says,5 "The land must be given a rest period, a Sabbath to G‑d."

The details of this mitzvah are explained in tractate Sh'vi'is. It is a Biblical commandment only in Eretz Yisrael.6