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Why is Har Sinai mentioned specifically in connection to the mitzvah of
shemittah? Furthermore, why did the Torah command Bnei Yisrael
“ –Each womanshall request from her neighbor”
gold and silver, since they had no intention of returning the items?
Hashem wanted to teach Bnei Yisrael that they were not entitled to the
wealth of Egypt because they were slaves there, but it was only granted
to them as a deposit. Ultimately, Hashem decides who is destined to
maintain his wealth.

Similarly, the mitzvah of shemittah reminds Am Yisrael that the land is
not their personal possession. It is only given to them as a deposit.
Therefore, they must leave it fallow in the seventh year according to
Hashem’s directive.