Related for Rosh Hashanah 18:10
והכתיב יובל ההוא דאפילו בחוצה לארץ והכתיב בארץ ההוא בזמן שנוהג דרור בארץ נוהג בחוצה לארץ בזמן שאינו נוהג בארץ אינו נוהג בחוצה לארץ
and can carry on trade in the whole country. R'Hiyya B'Abba said in the name of R'Johanan: The views given above are those of R'Judah and R'Jose, but the Sages say that [the neglect of] any of these three ceremonies renders the Jubilee inoperative. Their view was that a text can be expounded in connection both with the clause immediately preceding it and with the one before that and with the one that follows it.<span class="x" onmousemove="('comment',' Viz., 'and ye shall return everyone unto his possession'.');"><sup>15</sup></span>
Tosefta Rosh Hashanah (Lieberman)
How [one should understand]: "for tree planting"? [Answer:] No matter whether one plants, cuts down, or grafts thirty days before the beginning of the year, [this period] shall be counted to him as a year, and it is lawful to take care of it in the 7th year. [If the period] is less than that, it shall not count as a year for him, and it is forbidden to take care of it in the 7th year. And the fruits of this tree planting are forbidden until the fifteenth of the Shvat, when pertaining to the Orla provisions, as Orla, when pertaining to the fourth year provisions, as in the fourth year.
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