Commentary for Bava Batra 160:15

אילו נאמר ארז ולא נאמר תמר הייתי אומר מה ארז אין עושה פירות אף צדיק אין עושה פירות לכך נאמר תמר

— Abaye replied: [At a height of] three handbreadths [the cut] is beneficial; at ground level it is certainly injurious; at any other point<span class="x" onmousemove="('comment',' Between the ground and a height of three handbreadths, and between the latter point and a height of ten handbreadths. ');">²⁷</span> it is neither [definitely] injurious nor [definitely] beneficial. [Consequently] in the case of the Sabbatical year. [the cut made] must be one that is unquestionably injurious;<span class="x" onmousemove="('comment',' Since the prohibitions of the Sabbatical year are Pentateuchal, the strictest restrictions must be adopted, so as to avoid doing any work tending to benefit the tree. ');">²⁸</span>

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