The Sharia of Moses in the TORA
Part 1 - The 248 Positive Commandments of the Tora
136 - SANCTIFYING THE JUBILEE YEAR
The Jubilee is observed only in the Land of Israel.
While the laws of the Sabbatical Year and of the Jubilee are the same in respect of the obligation both to desist from the cultivation of the land and to proclaim as ownerless that which grows on it, the following distinctions are of importance. While debts may be claimed throughout the Sabbatical Year, they are nevertheless released at the very end of that year; but the Jubilee does not release debts at all. In like manner, while lands and bondmen acquired during the Jubilee are not affected by the latter, the Jubilee at its commencement liberates all lands and bondmen previously acquired (the lands reverting to their original owners); but the Sabbatical Year effects no such liberation.*