Reference for Avodah Zarah 108:8

עבודת כוכבים הא דאמרן שביעית דכתיב (ויקרא כה, יב) כי יובל היא קדש תהיה לכם מה קדש תופס את דמיו ואסור אף שביעית תופסת את דמיה ואסורה

As regards idolatry it is as we have stated. As regards the Sabbatical year, it is written, “For it is a Jubilee, it shall be sacred to you” (Leviticus 25:12) just as a sacred object transfers [its sanctity] onto the money and is prohibited, similarly Sabbatical year [produce] transfers [its sanctity] onto the money and is prohibited.

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