Charles Ellicott Commentary Nehemiah 10:31

"and if the peoples of the land bring wares or any grain on the sabbath day to sell, that we would not buy of them on the sabbath, or on a holy day; and that we would forego the seventh year, and the exaction of every debt." — Nehemiah 10:31 (ASV)

Or on the holy day. —On the great festivals, equally with the Sabbath days of rest.

Leave the seventh year. —The Sabbatical year naturally follows; in it the ground should be left untilled.

The exaction of every debt. —The Lord’s release of the seventh year (Deuteronomy 15:2).