Quoting%20commentary for Niddah 6:6

כֹּל שֶׁחַיָּב בַּפֵּאָה, חַיָּב בַּמַּעַשְׂרוֹת. וְיֵשׁ שֶׁחַיָּב בַּמַּעַשְׂרוֹת וְאֵינוֹ חַיָּב בַּפֵּאָה:

Any [crop] that requires <i>pe'ah</i> [the requirement to leave, when harvesting, a corner of the field for the poor] requires tithing. But there may be [a crop] that require tithing but which does not require <i>pe'ah</i>.

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