Bava Kamma 102A

סתם עצים ⁠– להסקה הן עומדין.

Unspecified wood exists for fuel, i.e., charcoal, so its benefit follows its consumption.

אמר רב כהנא: ועצים להסקה ⁠– תנאי היא, דתניא: אין מוסרין פירות שביעית לא למשרה ולא לכבוסה. ורבי יוסי אומר: נותנין פירות שביעית לתוך המשרה ולתוך הכבוסה.

Rav Kahana says: And the matter of whether kindling wood, whose benefit follows its consumption, is subject to the sanctity of the Sabbatical Year is a dispute among the tanna’im, as it is taught in the Tosefta (Shevi’it 6:25): One may not transfer Sabbatical Year produce, e.g., wine, to another person; neither for soaking flax to prepare it for spinning, as the benefit derived from the flax follows its soaking, when the soaked and spun thread is woven into a garment; nor for laundering with it, as the benefit derived follows the laundering when one wears the clean clothes. Soaking the flax or laundering the garment in wine is considered the consumption of the wine, as it is no longer potable. And R' Yosei says: One may transfer to another Sabbatical Year produce for soaking and for laundering.

מאי טעמא דרבנן? אמר קרא: ״לאכלה״⁠ – ולא למשרה, ״לאכלה״⁠ – ולא לכבוסה. ורבי יוסי אומר, אמר קרא: ״לכם״⁠ – לכל צרכיכם.

The Talmud asks: What is the reasoning for the statement of the Rabbis? The verse states with regard to Sabbatical Year produce: “For food” (Leviticus 25:6), from which it is inferred: But not for soaking; “for food,” but not for laundering. And R' Yosei says that it is permitted, as the verse also states: “For you,” from which it is inferred: For you, for all your needs, even for soaking and for laundering.

ורבנן נמי, הכתיב ״לכם״! ״לכם״ דומיא ד״לאכלה״⁠ – במי שהנאתו וביעורו שוין, יצאו משרה וכבוסה שהנאתן אחר ביעורן.

The Talmud asks: And according to the Rabbis as well, isn’t it written: “For you”? How do they explain that term? The Talmud answers: From that term “for you” it is derived: “For you,” similar to “for food,” i.e., the sanctity of the Sabbatical Year takes effect with regard to those items whose benefit and whose consumption coincide, which excludes soaking and laundering, where the items’ benefit follows their consumption.