Yerushalmi Maasrot 1:3 ירושלמי מעשרות א׳:ג׳

MISHNAH: Of vegetables green melons⁸⁵Cf. Kilaim 1:2, Notes 38, 39., pumpkins, water melons, sweet melons⁸⁵Cf. Kilaim 1:2, Notes 38, 39., [also] apples and cedrats⁸⁶Definition of Maimonides from the Arabic אתרוג; Citrus medica cedrata R. This citrus medica is sweet with very thin skin; the thick-skinned variety which is inedible unless cooked is forbidden for use on the holiday of Tabernacles by R. Aqiba, see below. are obligated large and small. Rebbi Simeon frees cedrats when they are small⁸⁷In Mishnah Sukkah 3:5, a “small” cedrat is defined as one the size of a walnut (R. Meïr) or a chicken egg (R. Jehudah).. What is obligated among bitter almonds⁸⁸These might be edible only if they are extremely young, before they become poisonous. Later they are only used in small quantities for cooking or baking.
This sentence is also in Mishnah Ḥulin 1:5. The interpretation follows Maimonides and Rashi Ḥulin 25b. is free among sweet almonds⁸⁹They are not usually eaten when they are undeveloped.; what is obligated among the sweet is free among the bitter.

HALAKHAH: There⁹⁰Mishnah 5:5., we have stated: If somebody buys a vegetable field in Syria⁹¹The obligation of tithes in Syria is purely rabbinical. If the field was a Gentile‘s possession when theoretically the obligation of tithes started, it remains free at all times (Mishnah 5:5). In Mishnaiot 1–4, the start of the obligation is only potential; the actual obligation starts only when the harvest is stored, as explained in Mishnah 5., if this was before the start of the season of tithes, he is obligated. But if it was after the start of the season of tithes, he is free. And here, you say so⁹²Our Mishnah here states that once the vegetable starts growing, it is potentially subject to (rabbinic) tithes; there never would be a time “before the season of tithes.”? Ḥizqiah said, the Mishnah⁹³The Mishnah here which denies a time before the season of tithes. speaks of a field of green melons or pumpkins. Rebbi Zeïra said, even if you hold this about a general field of vegetables, there still is a limit, only after if grew three twisted leaves⁹⁴Even if all vegetables are held to be always in the season of tithes, as long as there are no vegetables to be used there can be no tithes. The expression פתילה “wick” used here in an agricultural sense is not recognized in the dictionaries and not explained in the commentaries. In Arabic, فتل is either a wick or a pod of seeds of certain shrubs..

“⁹⁵Tosephta 1:1. Nehorai bar Shanaia (שָנְייָה, vocalized reading of a Geniza fragment) appears in Rosh Hashanah 2:1, fol. 57d, as one of the sages of the Synhedrion at Usha. Nehorai bar Shania said in the name of Rebbi Simeon: Small apples are exempt, large apples are obligated. Honey apples⁹⁶Greek μελίμηλον, τό. (“Summer apple”, pyrus praecox. In Greek authors, the word is also used for a drink made from the fruit. According to I. Löw, the fruit of an apple-tree on quince stock.) In the Tosephta, edited outside the Greek-speaking world, the word is corrupted to נמילה, נמילא, מי נמלה. are obligated large or small.” What is the status of the Mishnah⁹⁷Since the Mishnah declares all apples to be potentially subject to tithes, whether commercially usable or not.? One may say small ones are in dispute, one may say honey apples in agreement with everybody⁹⁸According to this opinion, “apples” in the Mishnah means only “honey apples”..

⁹⁹This is a copy of the text in Sukkah 3:7, fol. 57d. The parallel, but different, discussion in the Babli is Sukkah 36a/b. Rebbi Aqiba says an unripe cedrat¹⁰⁰Since בוסר originally means “unripe grape berry”, Rashi in Sukkah36a defines אתרוג בוסר as a small cedrat the size of a grape berry. This seems to contradict the Mishnah, cf. Note 87. is not a fruit¹⁰¹He frees apples from tithes if their seeds will not sprout. A different argument about this subject in the Babli is between Rabba (bar Naḥmani), Abbai, and Rava (bar Rav Joseph bar Ḥama)., but the Sages say it is a fruit. Rebbi Hila, Rebbi Yasa, in the name of Rebbi Eleazar: It follows that Rebbi Simeon¹⁰²Following the text in Sukkah: … יסה וכי כל אמר ר׳. follows the argument of his teacher, Rebbi Aqiba. Just as Rebbi Aqiba said it is not a fruit, so Rebbi Simeon said it is not a fruit. Rebbi Yasa¹⁰³Since its seeds will not sprout. said, is everything usable for lulab¹⁰⁴The “four kinds” taken for the festival of Tabernacles, Lev. 23:40. subject to tithes and everything not usable for lulab not subject to tithes? Did they not object, there is the spotted one, there is one that grew in a form¹⁰⁵Greek τύπος “form”. It grows in an unnatural shape. or one shaped like a ball; it is not usable for lulab but subject to tithes! It is reasonable [to hold that] Rebbi Simeon agrees with Rebbi Aqiba but Rebbi Aqiba does not agree with Rebbi Simeon. Rebbi Simeon agrees with Rebbi Aqiba since it is written (Lev. 23:40) “fruit¹⁰⁶Cedrat is called “fruit of the hadar tree”, implying that its seeds should be fertile.” and it is not a fruit. Rebbi Aqiba does not agree with Rebbi Simeon, there is the spotted one, one that grew in a form, or one shaped like a ball; it is not usable for lulab but subject to tithes.

“What is obligated among bitter almonds is free among sweet almonds”, small ones; “what is obligated among the sweet is free among the bitter”, large ones¹⁰⁷The entire sentence may be tannaïtic; a similar formulation is in Tosephta Ḥulin 1:24.. “¹⁰⁸Tosephta 1:2: “Rebbi Ismael ben Rebbi Yose stated in the name of his father: Bitter almonds are obligated both small and large; sweet ones are not obligated before the outer shell separates.” The Babli (Eruvin 28b, Ḥulin 25b) quotes both statements, “some people say free, some people say obligated.” Rebbi Ismael ben Rebbi Yose stated in the name of his father: Bitter almonds are free; sweet ones are not obligated before the outer shell separates.” Rebbi Ḥanina instructed in Sepphoris following that statement of Rebbi Ismael ben Rebbi Yose. What did he instruct about? The people of Sepphoris said, about bitter ones¹⁰⁹This is the only explanation given in the Babli, Ḥulin 25b.. Rebbi Zeїra said, about sweet ones. Rebbi Joḥanan said, if they came down here they would become obligated¹¹⁰R. Joḥanan in Tiberias usually disagrees with the practical rulings of R. Ḥanina in Sepphoris, cf. Ševi‘it Chapter 1, Notes 24–26. He follows the Mishnah, that small bitter almonds are subject to tithes.. If they are brought up, they already are free¹¹¹Even if bitter almonds from the mountain region were temporarily at Tiberias, when they return to Sepphoris one has to follow the ruling of R. Ḥanina.. Rebbi Phineas instructed: After one saw three with detached outer shell¹¹²The soft, green outer shell containing the wooden shell of ripe almonds., he gives heave for the entire box. Rebbi Mana said, only he may not give heave from one box for another¹¹³As long as there is a question whether all almonds are subject to tithes..