A field which was cleared of thorns may be sown in [the year] following the seventh. [A field] which was plowed thoroughly or [in] which [animals] were penned may not be sown in [the year] following the seventh. [If] a field was plowed thoroughly — Beis Shammai say: One may not eat its produce during the seventh [year]. But Beis Hillel say: One may eat [it]. Beis Shammai say: One may not eat Shemittah produce with [an acknowledgment of] gratitude. But Beis Hillel say: One may eat with or without [an acknowledgment of] gratitude. R’ Yehudah says: The opinions are reversed — this is one of [the instances in which] the ruling of Beis Shammai is lenient while the ruling of Beis Hillel is stringent.