Leviticus 25:15

15. The number of years of the fruits The price of the usufruct of the land, not of the fee simple, was calculated on the years of tillage, exclusive of the years of rest, which would deprive the purchaser of a number of crops before the jubilee. Josephus describes the terms on which the buyer resigned the field in the year of jubilee to the original proprietor. The former produced a statement of the value of the crops and of his expenses. If the expenses exceeded in value the income, the balance was paid by the proprietor before the field was restored. But if the balance was on the other side, the proprietor simply took back the field, and the purchaser retained the profit. This arrangement would remove the objection to permanent improvements on the part of the purchaser, while it kept estates from deterioration.