Shalom Zvi,
It is my opinion that the sabbatical year is only announced during the 7th month, but the sabbatical year does not begin until the first month. The year begins, as YHWH says, in the first month:
הַחֹ֧דֶשׁ הַזֶּ֛ה לָכֶ֖ם רֹ֣אשׁ חֳדָשִׁ֑ים רִאשֹׁ֥ון הוּא֙ לָכֶ֔ם לְחָדְשֵׁ֖י הַשָּׁנָֽה׃
The statement in Devarim: וַיְצַ֥ו מֹשֶׁ֖ה אֹותָ֣ם לֵאמֹ֑ר מִקֵּ֣ץ׀ שֶׁ֣בַע שָׁנִ֗ים בְּמֹעֵ֛ד שְׁנַ֥ת הַשְּׁמִטָּ֖ה בְּחַ֥ג הַסֻּכֹּֽות׃
בְּבֹ֣וא כָל־יִשְׂרָאֵ֗ל לֵרָאֹות֙ אֶת־פְּנֵי֙ יְהוָ֣ה אֱלֹהֶ֔יךָ בַּמָּקֹ֖ום אֲשֶׁ֣ר יִבְחָ֑ר תִּקְרָ֞א אֶת־הַתֹּורָ֥ה הַזֹּ֛את נֶ֥גֶד כָּל־יִשְׂרָאֵ֖ל בְּאָזְנֵיהֶֽם׃
Should not be read so as to assume the year ended in the seventh month, but only that the Torah should be read at the end of the seventh year during the seventh month when all Israel would be present during the feast of sukkoth. Which would indicate that this was the last of the seven years and also the last feast at which all Israel would be at the chosen place together during the seven years of counting.
We know that there are at least 11 months in a Biblical year as there are 11 months recorded in Torah:
וַיְהִי֙ בְּאַרְבָּעִ֣ים שָׁנָ֔ה בְּעַשְׁתֵּֽי־עָשָׂ֥ר חֹ֖דֶשׁ בְּאֶחָ֣ד לַחֹ֑דֶשׁ דִּבֶּ֤ר מֹשֶׁה֙ אֶל־בְּנֵ֣י יִשְׂרָאֵ֔ל כְּ֠כֹל אֲשֶׁ֨ר צִוָּ֧ה יְהוָ֛ה אֹתֹ֖ו אֲלֵהֶֽם׃
Therefore, the seventh month cannot be the end of a Biblical year if the year began in the month of the pesach and there are also 11 months in a Biblical year. Since the month of the aviv was the beginning of the months of our year and there are at least 11 months in a year, the only way to read the statement מִקֵּ֣ץ׀ שֶׁ֣בַע שָׁנִ֗ים in Devarim is to read it that it was in the end of 7 years during the time of sukkoth that the Torah was read to the people. This would mean two things: 1) The phrase מִקֵּ֣ץ׀ שֶׁ֣בַע שָׁנִ֗ים indicates that the seven years had ended and it was already the year of shmitah, or 2) It could be in the end of the seventh year and the next aviv would actually begin the smitah. In either case, it would not mean the year ended in the seventh month.
Yaaqov ben Yisrael
וַיְצַ֥ו מֹשֶׁ֖ה אֹותָ֣ם לֵאמֹ֑ר מִקֵּ֣ץ׀ שֶׁ֣בַע שָׁנִ֗ים בְּמֹעֵ֛ד שְׁנַ֥ת הַשְּׁמִטָּ֖ה בְּחַ֥ג הַסֻּכֹּֽות׃
-- I have come to interpret it thusly:
"After ("from the end" (=מִקֵּ֣ץ׀)) of seven years", after the appointed time of the Release year, during the Feast of Booths".
This is highly confusing until people have learned that a Bet preceding a word can mean either "before", "at/in" or "after" throughout the Miqra, depending on context, at least.
The justification for positing that it is a so-called "Bet of after" (ב' אחרי) as the traditional Qaraites dub it is to assume in advance that the Shemitah Year begins in the seventh month. (So yes... it is impossible to completely escape the impact of preconceptions upon translation.)
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