Parashas Behar · Aliyah 1 · Passuk 25:04
Chabad.org — English translation + Rashi
Torah Temimah cites Rosh Hashanah 8b.
E-Daf.com — Tsurras Hadaf
HebrewBooks / Shas PDF
English: “And in the seventh year.” It was taught: On the first of Tishrei is Rosh Hashanah for Shemittah years, as it is written “and in the seventh year a Sabbath of complete rest shall be for the land,” and we learn “year” from “from the beginning of the year”: just as there [it begins] from Tishrei, so here from Tishrei.
Gezeirah shavah — “year / year” from “from the beginning of the year.”
The first of Tishrei is Rosh Hashanah for the counting of Shemittah years.