The 136th mitzvah is that we are commanded to sanctify the 50th year, i.e. to refrain from working the land as in the shemittah year.

The source of this commandment is G‑d's statement,1 "You shall sanctify the 50th year." Our Sages2 explained that, "As it is with shemittah, so too with the jubilee." This means that just as Scripture equates them in the prohibition, so too they are equated in the positive commandment, as I will explain.3

The jubilee year and the shemittah year are the same in that one must stop working the land and must renounce ownership of all produce. Both of these4 are included in the statement, "You shall sanctify the 50th year." Scripture itself explicitly states that this "sanctity" includes renouncing ownership of all produce. This is in the verse,5 "The jubilee shall thus be holy to you; you shall eat the crops from the field."

The jubilee year is only in effect in Eretz Yisrael, and only when each tribe is in its proper place, i.e. in its portion in Eretz Yisrael rather than mixed among other tribes.6