"The observance of the sabbatical year was to be a benefit to both the land and the people. The soil, lying untilled for one season, would afterward produce more plentifully. The people were released from the pressing labors of the field; and while there were various branches of work that could be followed during this time, all enjoyed greater leisure, which afforded opportunity for the restoration of their physical powers for the exertions of the following years. They had more time for meditation and prayer, for acquainting themselves with the teachings and requirements of the Lord, and for the instruction of their households. PP 532.1"
"But in the seventh year shall be a sabbath of rest unto the land, a sabbath for the Lord: thou shalt neither sow thy field, nor prune thy vineyard."
EGW explains the benefits of the sabbatical year, which is commanded in Leviticus 25:4.
"Six days thou shalt do thy work, and on the seventh day thou shalt rest: that thine ox and thine ass may rest, and the son of thy handmaid, and the stranger, may be refreshed."
Both passages discuss rest and refreshment, although Exodus 23:12 refers to the weekly Sabbath and PP 532.1 refers to the sabbatical year. The underlying principle of rest for physical and spiritual renewal is present in both.
"In the sabbatical year the Hebrew slaves were to be set at liberty, and they were not to be sent away portionless. The Lord's direction was: “When thou sendest him out free from thee, thou shalt not let him go away empty. Thou shalt furnish him liberally out of thy flock, and out of thy floor, and out of thy winepress: of that wherewith the Lord thy God hath blessed thee thou shalt give unto him.” Deuteronomy 15:13, 14 . PP 532.2"
"And when thou sendest him out free from thee, thou shalt not let him go away empty:"
EGW directly quotes Deuteronomy 15:13, 14 regarding the freeing of Hebrew slaves and providing for them.
"Thou shalt furnish him liberally out of thy flock, and out of thy floor, and out of thy winepress: of that wherewith the Lord thy God hath blessed thee thou shalt give unto him."
EGW directly quotes Deuteronomy 15:14.
"The hire of a laborer was to be promptly paid: “Thou shalt not oppress a hired servant that is poor and needy, whether he be of thy brethren, or of thy strangers that are in thy land: ... at his day thou shalt give him his hire, neither shall the sun go down upon it; for he is poor, and setteth his heart upon it.” Deuteronomy 24:14, 15 . PP 532.3"
"Thou shalt not oppress an hired servant that is poor and needy, whether he be of thy brethren, or of thy strangers that are in thy land within thy gates:"
EGW directly quotes Deuteronomy 24:14.
"At his day thou shalt give him his hire, neither shall the sun go down upon it; for he is poor, and setteth his heart upon it: lest he cry against thee unto the Lord, and it be sin unto thee."
EGW directly quotes Deuteronomy 24:15.
"Special directions were also given concerning the treatment of fugitives from service: “Thou shalt not deliver unto his master the servant which is escaped from his master unto thee. He shall dwell with thee, even among you, in that place which he shall choose in one of thy gates, where it liketh him best: thou shalt not oppress him.” Deuteronomy 23:15, 16 . PP 532.4"
"Thou shalt not deliver unto his master the servant which is escaped from his master unto thee:"
EGW directly quotes Deuteronomy 23:15.
"He shall dwell with thee, even among you, in that place which he shall choose in one of thy gates, where it liketh him best: thou shalt not oppress him."
EGW directly quotes Deuteronomy 23:16.
To the poor, the seventh year was a year of release from debt. The Hebrews were enjoined at all times to assist their needy brethren by lending them money without interest. To take usury from a poor man was expressly forbidden: “If thy brother be waxen poor, and fallen in decay with thee; then thou shalt relieve him: yea, though he be a stranger, or a sojourner; that he may live with thee. Take thou no usury of him, or increase: but fear thy God; that thy brother may live with thee. Thou shalt not give him thy money upon usury, nor lend him thy victuals for increase.” Leviticus 25:35-37 . If the debt remained unpaid until the year of release, the principal itself could not be recovered. The people were expressly warned against withholding from their brethren needed assistance on account of this: “If there be among you a poor man of one of thy brethren, ... thou shalt not harden thine heart, nor shut thine hand from thy poor brother.... Beware that there be not a thought in thy wicked h…
"And if thy brother be waxen poor, and fallen in decay with thee; then thou shalt relieve him: yea, though he be a stranger, or a sojourner; that he may live with thee. Take thou no usury of him, or increase: but fear thy God; that thy brother may live with thee. Thou shalt not give him thy money upon usury, nor lend him thy victuals for increase."
Ellen White directly references Leviticus 25:35-37 in this passage.
"If there be among you a poor man of one of thy brethren within any of thy gates in thy land which the Lord thy God giveth thee, thou shalt not harden thine heart, nor shut thine hand from thy poor brother: But thou shalt open thine hand wide unto him, and shalt surely lend him sufficient for his need, in that which he wanteth. Beware that there be not a thought in thy wicked heart, saying, The seventh year, the year of release, is at hand; and thine eye be evil against thy poor brother, and thou givest him nought; and he cry unto the Lord against thee, and it be sin unto thee."
Ellen White directly references Deuteronomy 15:7-9 in this passage.
"If thou lend money to any of my people that is poor by thee, thou shalt not be to him as an usurer, neither shalt thou lay upon him usury."
EGW directly quotes and discusses the principle of not charging usury to the poor, which is the core message of Exodus 22:25.
"If there be among you a poor man of one of thy brethren within any of thy gates in thy land which the Lord thy God giveth thee, thou shalt not harden thine heart, nor shut thine hand from thy poor brother: But thou shalt open thine hand wide unto him, and shalt surely lend him sufficient for his need, in that which he wanteth."
EGW directly quotes and discusses the principle of lending to the poor without hardening one's heart, which is the core message of Deuteronomy 15:7-8.