According to the sabbatical year law in Leviticus, the land of Israel must lie fallow during one year after six years of cultivation (Lev 25:2-5). During this sabbatical year, people may eat without cultivating the land (Lev 25:6). When we consider the human beneficiaries of this law, it is noted that not only the Israelites but also non-Israelites are included. In this respect an important question arises: do the beneficiaries constitute a particular social institution, or are they social categories chosen ad hoc by the author? In this contribution, we will make a proposal as to the group identity of the human beneficiaries in the sabbatical year law in Lev 25:6.