— But why not go in this direction? viz.: seven years are required for (the release of) a Hebrew man-servant, and seven years are required for (the release of) a loan. Just as in the first instance, seven (distinct) years are required for each man-servant, so, in the second, seven (distinct) years are required for the release of each loan!

— Let us see to which instance that of a loan is most like. We derive something (a loan), which is contingent upon the shemitah (year), from something (land-shemitah), which is contingent upon the shemitah (year), and this is not to be refuted by the instance of a Hebrew man-servant, which is not contingent upon the shemitah (year).