Reference for Sanhedrin 48:17
א"ר יהודה אימתי בזמן שאין להן אומנות אלא הוא אבל יש להן אומנות שלא הוא כשרין:
R. SIMEON SAID: AT FIRST THEYCALLED THEM 'GATHERERS OF [THE PRODUCE OF] THE SABBATICAL YEAR.' BUT WHENTHE OPPRESSORS<span class="x" onmousemove="('comment',' Government officials who spared no means of extorting heavy taxation from the people. As a result, even the Sabbatical year produce had to be given in payment. ');"><sup>16</sup></span>
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