[If] one [tree] produces a block of dried figs and two did not produce, or [if] two produce and one does not produce, one may not plow for them any more than their need — as long as they are from three to nine. [If] there are ten, [or] from ten and up, [then] whether they produce or do not produce, one may plow the entire beis seah on their account. As it says: During the plowing and the reaping you shall rest (Exodus 34:21) — there is no need to discuss the plowing and reaping of the seventh [year]; rather, [it must refer to the] plowing on the eve of the seventh which enters into the seventh, and the reaping of the seventh which extends into the [year] following the seventh. R’ Yishmael says: Just as plowing is optional, so too reaping is optional — to the exclusion of the reaping of the omer-offering.