'כי קרא שמיטה לה, in other words: the time has come which we know as sh’mittah from Leviticus 23,2. Proclaiming this period as such is similar to proclaiming all the festivals in advance, hence the expression קרא, as in מקראי קודש. Even fast days are proclaimed in advance as we know from Lamentations 1,15, or Jeremiah 36,9.

אפס כי לא יהיה בך אביון, if you observe the sh’mittah regulations meticulously, G’d will recompense you.

אם שמוע תשמע...והעבטת, you will collect pawns as collaterals for the loans you extend to the gentile nations.

כי פתוח תפתח את ידך, but

השמר לך פן יהיה עם לבבך דבר בליעל, meaning something evil, unworthy. We encounter this word also in Psalms 41,9 דבר בליעל יצוק בו “something baneful has settled in him,” there the meaning is similar to here, i.e. a good deed reluctantly performed, the donor not really believing that the recipient of his tithes is entitled to handouts.

כי לא יחדל אביון מקרב הארץ, for it is basically unrealistic to assume that society is 100 per cent righteous, deserving, something which even Ecclesiastes 7,20 considered as an impossibility in this life.

אחיך העברי, on account of his inability to make restitution for what he had stolen.

או העברייה, whose father had sold her as a maid while she was a minor, and after a maximum of six years when the sh’mittah year arrives before she had become pubescent. (when she would be freed if her master or his son had not married her).

כי עבד היית, and He took you out with great wealth.

ואף לאמתך תעשה כן, to grant her a financial stake to establish herself.

לא יקשה בעיניך, when you dismiss her from your service having given him money, etc. משנה, double שכר שכיר, the wages paid to a hired hand, (the Torah knows that you paid him 6 years’ wages in advance, and with what you are giving when he leaves he has in effect received twice what a hired hand would have received.) In recognition of how you have treated him, G’d will bless you in all your undertakings. The meaning of this paragraph is similar to the admonition of the Torah in verse 10 and the use of the term רע בעיניך occurs also in such a sense in Deut. 28,56 when the reaction of even a mother and wife to the pressures of famine are described. רועת עין, describes envy and jealousy in matters financial. The same is true of the expression קשיות הלב, being hard-hearted. Both expressions refer to the feelings of a person when he has to give of his money to others who he does not feel have a claim on his money, on his generosity. Those commentators who understand our verse as speaking of the employer feeling put out at having to release their worker and the Torah telling the employer that he had no cause for the worker had worked diligently for six years are in error. The master knew in advance that after six years the contract was complete and the worker would be free to go. What possible reason could the employer have of being jealous of that arrangement? Furthermore, the Torah should not have written משנה שכר שכיר, but merely משנה שכיר. Some commentators take the view that the words משנה שכיר refer to the six years, seeing that the average period for which a labourer was hired used to be 3 years, so that the word משנה would refer to the fact that this labourer worked for twice that period. The idea that the standard period was three years is reflected in Isaiah 16,14 This is also senseless, seeing that in Isaiah 21,16 we are told that the average period of hire was precisely a year, no longer. It follows that the words כשני שכיר (as the years of a hired hand) mean precisely 3 years just as when he is hired for a year it means precisely a year.

תקדיש לה' אלוקיך, this means that you are to treat it as if sacred, i.e. not to shear its wool, not to use it to perform labour, etc. I have already explained the meaning of the words לא יקדיש איש אותו in Leviticus 27,26 as meaning that it cannot be designated as an offering for the altar.