תלמוד על שקלים 3:1

²⁰⁷Babli 12a, Tosephta 2:9, Nedarim6:13, Šeqalim 1:2 (46a l.51). The text from here to the end of the Halakhah is essentially copied in Nedarim, explained in Notes 83–141. The short parallel in Šeqalim belongs to a different tradition. The paragraphs are alternatingly shortened and extended; they cannot be considered exact copies of one another. The Notes to the text following are restricted to indicate deviations from the text in Nedarim.“One intercalates neither in a Sabbatical year nor the year following a Sabbatical; but if it was intercalated it is intercalated. When does one usually intercalate? The year preceding a Sabbatical.” Rebbi Zeˋira said in the name of Rebbi Abbahu, that is before Rebbi permitted to import produce from outside the Land into the Land. But since Rebbi permitted to import produce from outside the Land into the Land, there is no difference between a Sabbatical and the remaining years of the Sabbatical cycle.