Material Abundance from Hashem:
Rav Avrohom Yaakov of Sadigur zy”a explains that Hashem provides Heavenly abundances of wealth and goodness to this world but in order to receive it, a person must believe that everything comes from Him and that he does not have the ability to provide for himself.
He explains the word “aretz” in this pasuk to be a reference to earthly, material pursuits. Thus, it is saying that if one “comes to the aretz”, meaning that he experiences material success, he should keep in mind that “I give it to you.” He should remember that it is all from Hashem and, therefore, he should use his wealth for mitzvos and good deeds. If one does this, he will be fulfilling the resto of the verse – “and the aretz shall return to Hashem.” (The word “v’shavsa” can be translated to mean “and it will return”). If one uses his wealth for the right purposes, it is as if he is returning it to Hashem. If one does this, he will create a “Shabbos l’Hashem” – a menucha and nachas ruach for Hashem.
Receiving Shabbos on One’s Personal Level:
The Bais Avrohom of Slonim zy”a understands the word “aretz” as a reference to a lowly person who is “down on the ground”. He understands the pasuk to be saying that even such a person can experience Shabbos on his level. Even he can feel the sanctity of this holy day.
Of course, it is obvious that there is a major difference between the amount of holiness a lowly person feels on Shabbos and the amount a tzadik feels. Everyone feels the sanctity on his personal level. A lowly person experiences this sanctity one day a week, whereas a talmid chochom can feel the holiness of Shabbos all week long. He adds that the yomtov of Shavuos comes after seven Shabbosim, which means that even a lowly person is able to feel the holiness of the day of Kabalas Hatorah.
A Working Man Who is Always Considered to be Learning Torah:
By saying the words “when you make a sale”, the Torah is giving permission for a Jew to engage in business and work for a living. On the other hand, the Torah also says (Yehoshua 1:8): “This book of Torah should not leave your mouth; you shall toil in it day and night.” How can both of these things be true? If one is involved with business, how can he learn all day and all night?
In truth, however, this is not a contradiction. If one does business honestly, according to the dictates of the Torah, it is considered as if he never interrupted his Torah study.
The Me’or Einayim writes (Yismach Lev in Maseches Shabbos) as follows: Chazal say (Shabbos 31A) that when a person passes away and faces his final judgment, he is asked if he did business with emunah (integrity), and then asked if he set aside time for Torah study. When one does business, it is part of his avodah and a portion of his Torah. The Baal Shem Tov zy”a said that when one learns Torah l’shma, it is very valuable to Hashem. For example, if one learns the sugya of “machlif parah b’chamor” (trading an ox for a donkey), it is very great. It is all the more great if one actually trades an ox for a donkey, meaning that he engages in business according to the mandates of the Torah.
This is an even greater avodah because everything in this world was created for Hashem’s glory, and everything in existence must be treated according to the laws of the Torah. Furthermore, if one does business in accordance with the Torah, he is fulfilling the mitzvah of having “righteous scales” (doing business honestly), and avoiding aveiros. Therefore, one who does business in this way, it is considered as if he was continuously learning Torah.
This is the meaning of the Gemara that says that a person will be asked if he did business with emunah. He will be asked if he had emunah in Hashem and in His Torah even while he did business, and if he, therefore, conducted his business in the Torah way. He will then be asked if he set aside time for Torah study, meaning if even the times set aside for work were used in a way that is considered akin to learning Torah.