Parashas Behar · Aliyah 1 · Passuk 25:12
Chabad.org — English translation + Rashi
Torah Temimah cites Sukkah 40b.
English: “It shall be holy for you.” It was taught: Shevi’is seizes its value. What is the reason? Because it is written “for it is a Yovel, it shall be holy for you”: just as hekdesh seizes its value, so Shevi’is seizes its value.
Classical derasha (Bavli Sukkah).
Shemittah produce transfers its sanctity to the redemption money (like hekdesh), yet the produce itself remains forbidden.