Talmud do Kilajim 6:10

Rebbi Simeon and Rebbi Eliezer ben Jacob said the same thing since Rebbi Samuel bar Naḥman, Rebbi Jonathan, said in the name of Rebbi Eliezer ben Jacob⁸⁰Kilaim 6:2, Note 23. Since R. Eliezer ben Jacob states that a trunk sticking out from the ground less than a hand-breadth is forbidden as orlah only by rabbinic decree, it follows that R. Simeon in the Mishnah also treats the prohibition of ploughing before the Sabbatical year as rabbinic. Otherwise, he and R. Eliezer ben Jacob would not say the same thing.: He who prunes his vineyard down to less than a hand-breadth is subject to the rules of orlah because of the bad appearance. The Sages say, only if he prunes down to the ground.