Related for Sheviit 5:8

בֵּית שַׁמַּאי אוֹמְרִים, לֹא יִמְכֹּר לוֹ פָרָה חוֹרֶשֶׁת בַּשְּׁבִיעִית. וּבֵית הִלֵּל מַתִּירִין, מִפְּנֵי שֶׁהוּא יָכוֹל לְשָׁחֲטָהּ. מוֹכֵר לוֹ פֵּרוֹת אֲפִלּוּ בִּשְׁעַת הַזֶּרַע, וּמַשְׁאִיל לוֹ סְאָתוֹ אַף עַל פִּי שֶׁהוּא יוֹדֵעַ שֶׁיֶּשׁ לוֹ גֹּרֶן, וּפוֹרֵט לוֹ מָעוֹת אַף עַל פִּי שֶׁהוּא יוֹדֵעַ שֶׁיֶּשׁ לוֹ פּוֹעֲלִים. וְכֻלָּן, בְּפֵרוּשׁ, אֲסוּרִין:

The house of Shammai say, one should not sell him [a Jew] a plowing cow during the Sabbatical year. The house of Hillel allow it, since he could slaughter it. One may sell him cows even during planting time, and one may lend him his <i>Se'ah</i> measure even though one knows that he has a granary, and make change for him even though one knows he has laborers. And all of these [actions], if [he has expressed] explicit [intent], are forbidden.

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