Negative commandment · Lo Ta’aseh #226 of 613
Not to reap the fruit of the Jubilee year in the same manner as in an ordinary year
שלא לאסוף פירות יובל כאסיפת שאר השנים
The verse · Vayikra 25:11
יוֹבֵל הִוא שְׁנַת הַחֲמִשִּׁים שָׁנָה תִּהְיֶה לָכֶם לֹא תִזְרָעוּ וְלֹא תִקְצְרוּ אֶת־סְפִיחֶיהָ וְלֹא תִבְצְרוּ אֶת־נְזִרֶיהָ
“A jubilee shall that fiftieth year be to you: you shall not sow, neither reap that which grows of itself in it, nor gather in it the grapes of thy undressed vine.”
The Rambam’s words
Not to reap the fruit of the Jubilee year in the same manner as in an ordinary year, as [Leviticus, ibid.] continues: "...and do not gather the grapes of your vines from which you must abstain."
שלא לאסוף פירות יובל כאסיפת שאר השנים, שנאמר בו "ולא תבצרו את נזיריה" (ויקרא כה,יא).
Who & when
“And I have already written (Sefer HaChinukh 330) that all of this is only practiced in the Land, and with the condition that all of its inhabitants be upon it, and that each and every tribe reside in its place.”
Where in the Mishneh Torah
Hilchot Sabbatical Year and the Jubilee הלכות שמיטה ויובל