פירוש על עבודה זרה 43:6

Rav Gavihah has a different version of the story. The partnership was not made to get around the issue of Shabbat, it was to get around the problem of orlah—the prohibition of eating the fruit of a tree during its first three years of growth. Rava allowed this deal to exist. Rashi explains that this agreement is more acceptable with regard to orlah than it is with Shabbat.