The Sabbatical Year, as outlined in Leviticus 25:1-4, is a time of solemn rest for the land, designated as a sabbath to the LORD. For six years, the land is to be sown and pruned, with its fruits gathered, but in the seventh year, it must rest. This cycle, also reflected in Exodus 23:11, serves a primary purpose of providing for the poor of the nation. Additionally, the Shemitah, known as the LORD's release in Deuteronomy 15:2, mandates the release of debts during this year. God holds this special year in high regard, having sent Israel into captivity for neglecting it along with other Sabbaths. Intended to govern economic life, the Sabbatical Year remains significant, even if often ignored today. It forms a foundational rhythm in the life of God's people, designed for stability and abundance, demonstrating that adherence to God's way brings blessings beyond human calculations. Within this seven-year cycle, the third tithe, discussed in Deuteronomy 14:28-29 and 26:12, is anchored to the Sabbatical Year framework, ensuring a communal schedule for providing for the Levite, stranger, fatherless, and widow. God's design was for the nation to share in this sacrificial experience together, aligning with His rhythm to foster unity and collective blessing.