משנה על מכות 2:1

One who slaughters a cow and divides it up on Rosh Hashanah [at the end of the seventh year]: If the month had been intercalated, [the debt] is remitted. But if it had not been intercalated, it is not remitted. [Fines for] rape, for seduction, for defamation, and all other obligations arising from legal procedure, are not remitted. One who loans and takes a pledge, and one who hands over his debt documents to a court, [these debts] are not remitted.

A bee-hive:Rabbi Eliezer says: Behold, it is like land and a prozbul may be written [using it as security] and it is not susceptible to uncleanness while it remains in its place, and one who takes honey from it on Shabbat is liable. But the sages say: it is not like land, a prozbul may not be written [using it as security], it is susceptible to uncleanness while in its place, and one who takes honey from it on Shabbat is exempt.