The Torah commands in Parashat Ki-Tisa (Shemot 32:21) that every seventh year, “Be’harish U’ba’kasir Tishbot” – one must refrain from plowing and harvesting. This verse introduces an affirmative command to observe the Shemita year by refraining from tilling the land. Earlier in the Book of Shemot, in Parashat Mishpatim (23:11), the Torah already introduced the obligation to proclaim one’s produce ownerless during the Shemita year; here, it introduces the obligation to refrain from agricultural work during this year. In discussing this Misva, the Sefer Ha’hinuch writes that he has no need to explain the various reasons underlying the law of Shemita, because he had already presented them earlier, in the context of the aforementioned command in Parashat Mishpatim. Interestingly, though, in making mention of that command, the Sefer Ha’hinuch refers to it as having been introduced “in Parashat Im Kesef Talveh Et Ami.” He identifies the Parasha not as Parashat Mishpatim, but rather as the Parasha called “Im Kesef Talveh Et Ami” – a verse that begins one of the sections of Parashat Mishpatim (22:24), in which the Misva of Shemita appears. We know that some communities in earlier generations followed a different system of dividing the Torah into Parashiyot with regard to the weekly reading on Shabbat. It seems that the Sefer Ha’hinuch followed a different custom from that which we observe, one which divided what we call Parashat Mishpatim into two Parashiyot. The second part of Parashat Mishpatim, beginning with the verse “Im Kesef Talveh Et Ami,” was, apparently, read as a separate Parasha, and for this reason the Sefer Ha’hinuch makes reference to “Parashat Im Kesef Talveh Et Ami.” The Torah obligation of Shemita applies only during times when the laws of Yobel (the jubilee year) apply, and only in the Land of Israel. Nowadays, the Misva of Shemita applies Mi’de’rabbanan – by force of Rabbinic enactment. However, even Mi’de’rabbanan, this law applies only in the Land of Israel, and not elsewhere. The Misva of Shemita applies to both men and women, despite the fact that it seemingly falls under the category of “Misvot Aseh She’ha’zman Gerama” – affirmative commands that apply at specific times. As a general rule, women are exempt from such Misvot, and yet, women are included in the affirmative command to observe Shemita, which applies at a specific time – once in seven years. One explanation given is that observing Shemita is required both by force of this affirmative command, and also by force of a Misvat Lo Ta’aseh (prohibition) forbidding agricultural work, which the Torah introduces later. Therefore, since women are included in the prohibition against performing agricultural work during Shemita (as women are, as a rule, included in all Misvot Lo Ta’aseh), they are included also in the affirmative command of Shemita. The Minhat Hinuch offers a different explanation. He posits that the rule exempting women from a “Misvat Aseh She’ha’zman Gerama” applies only to “Misvot She’begufo” – commands binding upon a person himself. In the case of Shemita, the Misva affects the status of the land, requiring that it life fallow. This is not a directly personal obligation, but rather one which flows from the status conferred upon the land during Shemita. Since it does not directly impose a requirement upon a person, it does not fall under the rule exempting women from time-bound affirmative commands.