That we would leave the seventh year, i.e. leave the land at rest from ploughing or tilling it in that year, according to God's command, Exodus 23:10,11 Le 25:4. The exaction of every debt, Heb. hand: debts are called hands, because they are commonly contracted or confirmed by a bill under the hand of the debtor.
Related Commentaries of Nehemiah 10:31
Nehemiah 10:31
31 And if the people of the land bring ware or any victuals on the sabbath day to sell, that we would not buy it of them on the sabbath, or on the holy day: and that we would leave the seventh year, and the exaction of every debt.