Albert Barnes Commentary Exodus 23:10-12

"And six years thou shalt sow thy land, and shalt gather in the increase thereof: but the seventh year thou shalt let it rest and lie fallow; that the poor of thy people may eat: and what they leave the beast of the field shall eat. In like manner thou shalt deal with thy vineyard, [and] with thy oliveyard. Six days thou shalt do thy work, and on the seventh day thou shalt rest; that thine ox and thine ass may have rest, and the son of thy handmaid, and the sojourner, may be refreshed." — Exodus 23:10-12 (ASV)

This is the first mention of the Sabbatical year; the law for it is given at length in (Leviticus 25:2). Both the Sabbatical year and the weekly Sabbath are here spoken of exclusively in their relation to the poor, as bearing testimony to the equality of the people in their covenant with Yahweh. In the first of these institutions, the proprietor of the soil gave up his rights for the year to the whole community of living creatures, not excepting the animals; in the latter, the master gave up his claim for the day to the services of his servants and cattle.

May be refreshed (Exodus 23:12) - Literally, “may take breath.”