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Why do we have to specify that the mitzvah of shemittah was given on 18 vaikra
Har Sinai? How does shemittah differ from Shabbat? In reference to
shemittah it says, “The land shall observe a Sabbath rest for Hashem,”
whereas concerning Shabbat this is not stated.
Furthermore, we may wonder why the word “heaven” is repeated in the
pasuk, “As for the heavens, the heavens are Hashem’s.”

Hashem’s Name is instilled in every creation, giving it the ability to exist.
One who interrupts his study of Torah and says, “How beautiful is this
tree” is liable for death. The word (tree) has the same gematria as
the Names of Hashem, which are the essence of Creation. Therefore, if a
person suddenly becomes impressed with an aspect of Creation, it
demonstrates that he momentarily forgot Hashem’s Presence, which is
instilled in every creation. This makes him liable for death. The land is
aware of its purpose, since it had already agreed to lie fallow during
shemittah, when it was created during the six days of Creation, as it says,
“The land shall observe a Sabbath.” On the other hand, Shabbat is
different. There are many prohibitions regarding Shabbat that do not
concern the land at all and are dependent upon man abstaining from work.
A person should prepare himself in the “lobby,” referring to this world,
before he enters the “banquet hall,” referring to the World to Come. If he
does so, he merits eternal life. This is why the word “heaven” is repeated
in the pasuk, “As for the heavens, the heavens are Hashem’s.” In truth,
the heavens are Hashem’s domain. However, if a person follows in the
right path, he ultimately merits a place in the heavens, dwelling among
the tzaddikim.
Har Sinai is mentioned in reference to the mitzvah of shemittah to signify
that just as Am Yisrael had proclaimed with complete faith “We shall do
and we shall obey” at Har Sinai, and believed that Hashem would sustain
them in the Wilderness, so too, a person should fully trust that Hashem
will provide him with his needs in the year of shemittah. Rashi asks what the connection is between the mitzvah of shemittah and
Har Sinai. He explains that just as the mitzvah of shemittah was
transmitted with all its fine points at Har Sinai, likewise all the mitzvot,
including their fine points, were given there.