"Till now the text dealt with positive and negative precepts that are valid at all times; now we have a series of precepts that are to be observed at given times, commandments that apply to seasons that are specifically dedicated to the service of the Lord, and are intended to remind the Israelites of the covenant that the Lord made with them, and of the duty resting upon them to be faithful to this covenant."398
23:10-11 The people were to observe the sabbatical year (cf. Lev. 25:2-7; Deut. 15:1-3). The Israelites' failure to observe 70 sabbatical years resulted in God removing Israel from the Promised Land to Babylon for 70 years to give the land its rest (2 Chron. 36:20-21).
23:12 God intended sabbath observance to give His people and even their laboring animals needed rest (v. 12).