[If] one buries luf during the seventh [year] — R’ Meir says: He may not [bury] less than two seah, [piled] to a height of three handbreadths, with a handbreadth of dirt on top of it. But the Sages say: He may not [bury] less than four kav, [piled] to a height of one handbreadth, with a handbreadth of dirt on top of it. He buries it in a place treaded by people.