Parashas Behar · Aliyah 1 · Passuk 25:02
Chabad.org — English translation + Rashi
Torah Temimah cites Sifra (Torat Kohanim) Behar.
English: “When you come into the land.” One might think [Shemittah applies] from the time they entered Transjordan; the verse says “into the land” — the distinctive Land. One might think [it applies] from the time they entered Ammon and Moab; the verse says “the land that I give you” — and not Ammon and Moab.
Classical derasha (Sifra) — exclusion from the wording “the land that I give you.”
The obligation of Shemittah begins only upon entry into Eretz Yisrael proper, not Transjordan or the lands of Ammon and Moab.