Halakhah for Maasrot 1:4

וּבַיָּרָק, הַקִּשּׁוּאִין וְהַדְּלוּעִים וְהָאֲבַטִּיחִים וְהַמְּלָפְפוֹנוֹת, הַתַּפּוּחִים וְהָאֶתְרוֹגִין, חַיָּבִים גְּדוֹלִים וּקְטַנִּים. רַבִּי שִׁמְעוֹן פּוֹטֵר אֶת הָאֶתְרוֹגִים בְּקָטְנָן. הַחַיָּב בַּשְּׁקֵדִים הַמָּרִים, פָּטוּר בַּמְּתוּקִים, הַחַיָּב בַּמְּתוּקִים, פָּטוּר בַּמָּרִים:

And regarding vegetables: Cucumbers, gourds, melons, cucumber-melons, apples, and citrons require tithes whether large or small. Rabbi Shimon exempts the citron when small. That which requires [tithes] for bitter almonds [which require tithes only when young], is exempt [from tithes] for sweet [almonds, which require tithes only when fully grown]. That which requires for sweet, is exempt for bitter.

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