Mesorat%20hashas for Challah 1:3
אֵלּוּ חַיָּבִין בַּחַלָּה וּפְטוּרִים מִן הַמַּעַשְׂרוֹת. הַלֶּקֶט, וְהַשִּׁכְחָה, וְהַפֵּאָה, וְהַהֶפְקֵר, וּמַעֲשֵׂר רִאשׁוֹן שֶׁנִּטְּלָה תְרוּמָתוֹ, וּמַעֲשֵׂר שֵׁנִי וְהֶקְדֵּשׁ שֶׁנִּפְדּוּ, וּמוֹתַר הָעֹמֶר, וּתְבוּאָה שֶׁלֹּא הֵבִיאָה שְׁלִישׁ. רַבִּי אֱלִיעֶזֶר אוֹמֵר, תְּבוּאָה שֶׁלֹּא הֵבִיאָה שְׁלִישׁ, פְּטוּרָה מִן הַחַלָּה:
The following are obligated in <i>Challah</i>, but are exempt from <i>Ma'aserot</i>: the <i>Leket</i> [individual stalks which fall during harvest, which must be left for the poor to glean], the <i>Shikhecha</i> [individual sheaves, forgotten in the field, which must be left for the poor to collect], the <i>Pe'ah</i> [a corner of the field that is required to be left for the poor], the <i>Hefker</i> [property rendered ownerless by renunciation of its former owner], the <i>Ma'aser Rishon</i> [the first tithe of produce, which must be given to the Levi] whose <i>Terumah</i> [a portion of a crop given to a <i>Kohen</i> which becomes holy upon separation, and can only be consumed by <i>Kohanim</i> or their household] was taken, and the <i>Ma'aser Sheni</i> [the second tithe of produce, which must be taken to Jerusalem and consumed there] and <i>Hekdesh</i> [property, living or inanimate, devoted by its owner for sacred purposes, by which action he ceases to be its owner] that were redeemed, the surplus of the <i>Omer</i> offering, and crops that have not yet yielded a third [of their produce]. Rabbi Eliezer says: crops which have not yet yielded a third [of their produce] are exempt from <i>Challah</i>.
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