Parashas Behar · Aliyah 1 · Passuk 25:02
Chabad.org — English translation + Rashi
Torah Temimah cites Yerushalmi Orlah 1:2.
English: “And the land shall rest.” It was taught: Rabbi Yochanan said in the name of Rabbi Yannai: A tree planted inside a house is obligated in Orlah and exempt from ma’asros; regarding Shevi’is the matter requires investigation. What is the reason? Because it is written “and the land shall rest” and it is written “your field you shall not sow.”
Classical derasha (Yerushalmi) — from the dual language of the verse regarding the status of an indoor tree for Shevi’is.
A tree planted inside a house is subject to Orlah but exempt from ma’asros. Whether it is subject to the laws of Shevi’is remains an open question because of the verse’s dual phrasing.