Yerushalmi Maasrot 5:2 ירושלמי מעשרות ה׳:ב׳

MISHNAH: A person should not sell his produce after it reached the period of tithing⁴⁹As explained in Chapter 1:2–9. to anybody not trustworthy in matters of tithe, or in the Sabbatical year to anybody suspect in matters of the Sabbatical⁵⁰That he would not eat the fruits in the sanctity of the Sabbatical but use them as objects of trade.. If some were ripened early he takes the early ripe fruit⁵¹For himself to tithe. The remainder which is not ripe enough to be tithed may be sold to anybody. and sells the remainder.
A person should not sell his chaff or his oil cakes or his grape husks to somebody not trustworthy in matters of tithe if the latter wants to extract fluids from it. If he extracted, he is obligated for tithes⁵²Since tithes are fixed percentages but heave should not be measured. “Extracting fluids” refers to oil cakes and grape husks but a similar rule applies to chaff and the single grains that still can be plucked from it after threshing. but free from heave since everybody giving heave also thinks of broken grain⁵³The parts of grain that cannot be removed from the straw in threshing., what is left on the sides, and what remains in the chaff.
If somebody bought a vegetable field in Syria⁶⁰For the definition of “Syria”, cf. Peah 7:6, Note 119. Produce of Syria is exempt from tithes unless it grew on the property of a Jew, Demay 6:11, Note 172. before it reached the time of tithes⁴⁹As explained in Chapter 1:2–9. he is obligated⁶¹Then the produce became obligated on the field of a Jew., after it reached the time of tithes he is free and he⁶²Himself, for his personal use. The reason one does not allow him commercial harvest is only because of the bad impression; it would look as if a Jew would disregard the obligation to tithe his fields in Syria. R. Jehudah disagrees with this restriction. can harvest continuously. Rebbi Jehudah says, he may even hire workers and harvest. Rabban Simeon ben Gamliel said, where has this been said? When he bought the field. But if he did not buy the field he is free⁶³If he only bought the crop there is no difference whether he bought it standing or harvested. even after it reached the time of tithes. Rebbi said, all according to computation⁶⁴Rebbi disagrees with the anonymous Tanna and holds that in any case he has to tithe the percentage of the crop added in the Jew’s possession.
In the Tosephta (3:14), the anonymous opinion is attributed to R. Aqiba and that of Rebbi to the anonymous Sages..

HALAKHAH: So is the Mishnah: A person should not sell his field6⁵⁴With the produce standing potentially subject to tithes.. Rebbi Simeon permits since he⁵⁵He, the seller, may say to him, the Levite, go and collect your tithe if you can. may say to him, I sold mine, go and demand what is yours. If he transgressed and sold, he tithes what he eats but he does not have to tithe for what he sold since we are not responsible for the dishonest⁵⁶Cf. Mishnah Demay 3:5, Note 134..

It was stated: He should not give heave. If he transgressed and gave heave, Rebbi Berekhia said, he is empowered. Rebbi Mana said, he is not empowered; that heave he gave creates ṭevel for tithe⁵⁷Since the Mishnah stated that heave given for all grain threshed includes heave for what is left in the chaff, giving about .5% for heave does not free from giving 10% for tithes even from what was designated as heave..

Rebbi Ḥanina, the colleague of the rabbis, asked: If he gave heave one in sixty, which is one in sixty-one including broken grain⁵⁸Then the heave would be invalid by rabbinical standards, Mishnah Terumot 4:3., what is left on the sides, and what remains in the chaff? Rebbi Yose said, is that not the Mishnah: “Since everybody giving heave also thinks of broken grain, what is left on the sides, and what remains in the chaff.” Is that not needed only for the excess⁵⁹If everybody gave in excess of the minimum the question addressed in the Mishnah would be no problem. If the Mishnah states categorically that heave given for threshed grain includes all the remainder, it is clear that the rabbinic invalidation of heave which is less than 1/60 does not extend to the case here.?

It was stated⁶⁵Cf. Peah 4:5, Notes 90–92.: If a field⁶⁶A grain field in the Land of Israel. “One-third ripe” means that the grains are fully formed and one-third ripe; not that one third of the growing period has passed. For grain, “one-third ripe” is the Biblical standard for grain that might be harvested, cf. Ma‘serot Chapter 1, Note 78, Ševi‘it Chapter 2, Notes 63,77. became one-third ripe in the possession of a Gentile and a Jew bought it from him, Rebbi Aqiba says the addition is free. But the Sages say, the addition is obligated. Rebbi Abina, Ulla ben Rebbi Israel in the name of Rebbi Eleazar: Also the Sages did obligate only for the past; if it was second it remains second, for the poor it remains for the poor⁶⁷The status of grain as far as second tithe or tithe of the poor is concerned is determined by the time it is one-third ripe, rather than by the time of harvest. In this respect, the rules of tithing follow the rules of the Sabbatical.. It was stated⁶⁸Sifra Behar (9). There, the name is R. Jonathan ben Joseph, a Tanna of the fourth generation who also is quoted as R. Natan ben Joseph.: Rebbi Jonathan ben Rebbi Yose says, from where that grain one-third ripe before New Year’s day may be brought in during the Sabbatical? The verse says (Lev. 25:3): “You shall gather its⁶⁹The sixth year’s. yield,” [even] in the Sabbatical year. Rebbi Abina, Ulla ben Rebbi Israel in the name of Rebbi Eleazar: Rebbi Jonathan ben Rebbi Yose follows the argument of his teacher Rebbi Aqiba. Just as Rebbi Aqiba said, you follow the first third, so Rebbi Jonathan ben Rebbi Yose said, you follow the first third. Rebbi Zeїra said to Rebbi Abina, you say two things which contradict one another. Here you teach that the Sages also did obligate only for the past; if it was second it remains second, for the poor it remains for the poor⁷⁰If the Sages determine the rules of tithes by the time the grains were one-third ripe, there is no proof that R. Jonathan ben R. Yose follows R. Aqiba where the latter disagrees with the Sages. Therefore, R. Eleazar should hold that for the Sages, only the time of the actual harvest and threshing is relevant.. There, you teach that Rebbi Jonathan ben Rebbi Yose follows the argument of his teacher Rebbi Aqiba. If Rebbi Jonathan ben Rebbi Yose follows the argument of his teacher Rebbi Aqiba then just as Rebbi Aqiba says the prohibition of aftergrowth is from the Torah⁷¹Sifra Behar Pereq 4(5); Babli Pesaḥim 51b., so Rebbi Jonathan ben Rebbi Yose must say, the prohibition of aftergrowth is from the Torah. If it grew less than one-third ripe before the Sabbatical, in the Sabbatical it is forbidden⁷²Following R. Aqiba and R. Jonathan ben R. Yose. as aftergrowth but the sanctity of the Sabbatical did not fall on it since it was grass on which the sanctity of the Sabbatical cannot fall⁷³If the grain was collected as fodder before it was fully ripe for human consumption. It would be forbidden to use the unripe grain as Grünkern, cf. Peah 4:6, Note 86.. If it grew less than one-third ripe before the eighth year, in the eighth year it is permitted as aftergrowth but the sanctity of the Sabbatical falls on it⁷⁴It should be eaten following the rules of the Sabbatical.. Rebbi Joḥanan and Rebbi Simeon ben Laqish both teach that the Sages agree with Rebbi Aqiba in the order of years; if it was second it remains second, for the poor it remains for the poor⁷⁵They disagree that grain one-third ripened in the possession of the Gentile should be exempt but they admit that the kind of second tithe to be given depends on the year in which the grain was edible as Grünkern..

Rebbi Joḥanan said, abandonment⁷⁷If somebody took possession of an abandoned field after the grain on it was one-third ripe, R. Aqiba will free the entire harvest from heave and tithes since it was exempt at the time the grain became edible., dedication⁷⁸If somebody dedicated a field to the Temple and redeemed it after the grain on it was one-third ripe, R. Aqiba again will free the entire harvest from heave and tithes. In both cases, the Sages require heave and tithes since at harvest and threshing time the field was obligated., and Syria are in dispute between Rebbi Aqiba and the Sages. Rebbi Simeon ben Laqish said, Rebbi Aqiba agrees with the Sages about budding⁷⁹Fruits of trees are tithed according to the rules valid at the time the fruit started to form; cf. Ševi‘it 5:1, Note 6. and growing roots⁸⁰Rice, millet, poppies, and sesame are tithed according to the rules of the time they formed roots, Ševi‘it 2:7.. If somebody sowed a dry spot, it grew one-third ripe, and he made a roof over it: according to Rebbi Aqiba any later growth is obligated⁸¹Since it is judged by the rules valid at the time it became edible when it was “produce of the field” as required by Deut. 14:22. Whether there is a rabbinic obligation to tithe produce grown in a house is a matter of dispute between Maimonides and R. Abraham ben David (Ma‘serot 1:10). The position of Maimonides, that the discussion here is only about the biblical obligations, not the rabbinic ones, is supported by the next paragraph, cf. Note 83.; according to the Sages any later growth is free⁸²Since at harvest time it is produce of a house, not of a field.. If he sowed in a house, removed the roof, and then made a roof over it: according to Rebbi Aqiba any later growth is free; according to the Sages any later growth is obligated.

Is there a dispute between Rebbi Aqiba and the Sages even for ḥallah⁸³This cannot refer to the problem of one-third ripe grain since ḥallah is the heave from dough. The problem is Mishnah Ḥallah 2:1: “Produce from outside the Land imported into the Land is subject to ḥallah. Produce exported from here to there, R. Eliezer makes it obligated, R. Aqiba frees it.” The problem is the interpretation of Num. 15:18–19: “Speak to the sons of Israel and tell them: When you come to the Land into which I am bringing you,when you will eat from the bread of the Land you shall lift a heave to the Eternal.” There is a clear biblical obligation if both conditions are satisfied. There is a rabbinic obligation to give ḥallah from any dough anywhere. If only one of the two conditions is satisfied, is the obligation biblical or rabbinical?? What do you want from Rebbi Aqiba, since Rebbi Aqiba said, produce from outside the Land which was imported into the Land is obligated for ḥallah? If Rebbi Aqiba would hold like Rebbi Eliezer, your question would be correct.

Rebbi Abun bar Ḥiyya asked before Rebbi Zeїra: He sowed in a flower pot without a hole and made a hole? He said to him, now it has a hole⁸⁴A flower pot with a hole standing on the ground is part of the earth and its produce is “produce of the field”; cf. Mishnah Demay 5:10, Halakhah Kilaim 7:8. A flower pot without a hole is not subject to the laws governing agriculture in the Land. Since practice follows the Sages, only the status at the time of harvest counts even if the produce grown in the pot is grain..

Rebbi Abun said, Rabban Simeon ben Gamliel goes with the argument of his ancestor⁸⁵Why is he not called his father? Rabban Gamliel. As we stated there⁸⁶Mishnah Ḥallah 4:7. For Rabban Gamliel, produce grown on the Gentile’s property is Gentile produce.: “Jews who were sharecroppers for Gentiles in Syria, Rebbi Eliezer obligates their produce for tithes and the Sabbatical but Rabban Gamliel frees.”

Rebbi said, all according to computation; this refers to the first part [of the Mishnah]⁶⁴Rebbi disagrees with the anonymous Tanna and holds that in any case he has to tithe the percentage of the crop added in the Jew’s possession.
In the Tosephta (3:14), the anonymous opinion is attributed to R. Aqiba and that of Rebbi to the anonymous Sages..