Reference for Bava Batra 290:1
ואין השביעית משמטתה ואין הבכור נוטל בה פי שנים:
and the Sabbatical year<span class="x" onmousemove="('comment',' If it occurred before the gift had been reciprocated. ');"><sup>1</sup></span> does not cause Its cancellation;<span class="x" onmousemove="('comment',' Though it causes the cancellation of debts (cf. Deut. XV, 2ff). ');"><sup>2</sup></span> and the firstborn does not receive of it a double portion.<span class="x" onmousemove="('comment',' Where the gift reverted to the common estate of the heirs. ');"><sup>3</sup></span> 'It may be claimed through a court of law'; what is the reason? — It is like a loan. 'And it is not subject to [the restrictions of] usury' — because he<span class="x" onmousemove="('comment',' The shoshbin. ');"><sup>4</sup></span> did not give it to him with this intention<span class="x" onmousemove="('comment',' That the reciprocated gift shall be of a higher value than the original one. It might just as well have been worth less. ');"><sup>5</sup></span> 'And the Sabbatical year does not cause Its cancellation' — because the Scriptural [injunction], he shall not exact,<span class="x" onmousemove="('comment',' Deut. XV, 2. ');"><sup>6</sup></span>