The Ksav Sofer says about the owner making his produce ownerless in the 7th year,
ואם אז יפקיר הכל שיהי׳ העני שוה לו ליטול כל מה שירצה אין לו ואהבה לרעך יותר מזה
If a person makes his produce ownerless so that the poor person can take whatever he wants, there is no greater “love your neighbour as yourself” than this.
Rabbi Immanuel Bernstein Dimensions in Chumash, Parshas Behar points out that Shemittah takes the concept of giver and receiver out of the act of kindness between people. (The land becomes hefker).
If there is no giver, it seems to me that Shemittah must be a mitzvah bein odom laMokom.
What is the right way to think about Shemittah? Is it essentially a mitzvah bein odom laMokom or bein odom lechaveiro?