Reference for Maasrot 4:2

תִּינוֹקוֹת שֶׁטָּמְנוּ תְאֵנִים לְשַׁבָּת, וְשָׁכְחוּ לְעַשְּׂרָן, לֹא יֹאכְלוּ לְמוֹצָאֵי שַׁבָּת עַד שֶׁיְּעַשְּׂרוּ. כַּלְכָּלַת שַׁבָּת, בֵּית שַׁמַּאי פּוֹטְרִין וּבֵית הִלֵּל מְחַיְּבִין. רַבִּי יְהוּדָה אוֹמֵר, אַף הַלּוֹקֵט אֶת הַכַּלְכָּלָה לִשְׁלֹחַ לַחֲבֵרוֹ, לֹא יֹאכַל עַד שֶׁיִּתְעַשֵּׂר:

Children who have hidden figs [in the field] for Shabbat and they forgot to tithe them, they may not be eaten after Shabbat until they have been tithed. In the case of a basket [of fruits] for Shabbat: The House of Shammai exempt it [from tithes], but the House of Hillel require it [in tithes]. Rabbi Yehudah says: even one who has gathered the basket to send [as a present] to his friend, may not eat until he has tithed [it].

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