And whence is it derived that we count the years of the Jubilee? The explanation is that if it had not written anything more, I would have thought that one counts each year for the sabbatical; and at the end, he would say, "Seven years, that are one sabbatical." And likewise the second sabbatical, and the third — he would say at the beginning of his counting, "Today is one year; today is two years for the sabbatical." And whence is it derived that we count the years of the Jubilee — that he should say, "Today is one year for the jubilee"; and likewise, "Today is seven years for the jubilee, which are one sabbatical"; and likewise, "Fourteen years for the jubilee, which are two sabbaticals"; and likewise with all of [the years]? [Hence] we learn to say, and they shall be for you, the days of the seven, etc. forty-nine years. Hence, we count all of them and not just each seven on its own.

Whence do we derive that the sabbatical year is observed even if the Jubilee is not observed? The explanation is that you must observe the sabbatical year even though there is no Jubilee, such as when the ten tribes were exiled, since the Jubilee was then annulled. Nevertheless, the sabbatical year was not annulled for the tribes of Judah and Benjamin.

[Hence] we learn to say, and they shall be for you. Meaning to say, they shall be seven Shabbats for you, which are sabbatical years, even though there is no Jubilee year after them.

And whence is it derived that the Jubilee is observed even if the sabbatical year is not observed? As in if they return to the land [of Israel] towards the end of fifty years, they observe the Jubilee, even though they did not observe the sabbatical years.

We follow this textual version: [Hence] we learn to say, and they shall be for you [...] forty-nine years. As the words, and they shall be for you, relate to what follows it and to what is after that: and they shall be for you, the days of the seven seven-year cycles — that they should be counted for the sabbatical year; and they shall be for you [...] forty-nine years — that they should be counted for the Jubilee as well. (For were it not so, that "forty-nine" would be superfluous. As who does not know that seven times seven is forty-nine?) And that which we say at the end of Chapter 2 of Arakhin (12b:9) according to Rabbi Yehudah that "those years, from when Sennacherib exiled the ten tribes until Jeremiah came and returned them, they did not count" — hence those years in which not all of the Jewish people were in the land, they do not add to the tally for the count of the Jubilee — there that is just a casual rebuttal, but we we do not conclude like that there. And there are some of the early commentators who explain, "the Jubilee is observed even if the sabbatical year is not observed," as being, for example, when they transgressed and planted on the sabbatical year.