Quoting%20commentary for Sheviit 4:5

הַמַּבְקִיעַ בַּזַּיִת, לֹא יְחַפֵּהוּ בְעָפָר, אֲבָל מְכַסֶּה הוּא בַּאֲבָנִים אוֹ בְקַשׁ. הַקּוֹצֵץ קוֹרוֹת שִׁקְמָה, לֹא יְחַפֵּהוּ בְעָפָר, אֲבָל מְכַסֶּה הוּא בַּאֲבָנִים אוֹ בְקַשׁ. אֵין קוֹצְצִין בְּתוּלַת שִׁקְמָה בַּשְּׁבִיעִית, מִפְּנֵי שֶׁהִיא עֲבוֹדָה. רַבִּי יְהוּדָה אוֹמֵר, כְּדַרְכָּהּ, אָסוּר, אֶלָּא אוֹ מַגְבִּיהַּ עֲשָׂרָה טְפָחִים, אוֹ גוֹמֵם מֵעַל הָאָרֶץ:

One who split wood from an olive tree may not cover it with dirt. However, he may cover it with stones or straw. One who cuts the beam[-producing part]s of a sycamore tree may not cover it with dirt. However, he may cover it with stones or straw. One may not cut a virgin sycamore tree in the Sabbatical year, because it is work. Rabbi Yehudah says: In the normal manner [of cutting] it is forbidden, but [he may] either cut high [above the ground] ten-handbreadths or raze it to the ground.

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