Reference for Yadayim 4:3
בּוֹ בַיּוֹם אָמְרוּ, עַמּוֹן וּמוֹאָב, מַה הֵן בַּשְּׁבִיעִית. גָּזַר רַבִּי טַרְפוֹן, מַעְשַׂר עָנִי. וְגָזַר רַבִּי אֶלְעָזָר בֶּן עֲזַרְיָה, מַעֲשֵׂר שֵׁנִי. אָמַר רַבִּי יִשְׁמָעֵאל, אֶלְעָזָר בֶּן עֲזַרְיָה, עָלֶיךָ רְאָיָה לְלַמֵּד, שֶׁאַתָּה מַחְמִיר, שֶׁכָּל הַמַּחְמִיר, עָלָיו רְאָיָה לְלַמֵּד. אָמַר לוֹ רַבִּי אֶלְעָזָר בֶּן עֲזַרְיָה, יִשְׁמָעֵאל אָחִי, אֲנִי לֹא שִׁנִּיתִי מִסֵּדֶר הַשָּׁנִים, טַרְפוֹן אָחִי שִׁנָּה, וְעָלָיו רְאָיָה לְלַמֵּד. הֵשִׁיב רַבִּי טַרְפוֹן, מִצְרַיִם חוּץ לָאָרֶץ, עַמּוֹן וּמוֹאָב חוּץ לָאָרֶץ, מַה מִּצְרַיִם מַעְשַׂר עָנִי בַשְּׁבִיעִית, אַף עַמּוֹן וּמוֹאָב מַעְשַׂר עָנִי בַשְּׁבִיעִית. הֵשִׁיב רַבִּי אֶלְעָזָר בֶּן עֲזַרְיָה, בָּבֶל חוּץ לָאָרֶץ, עַמּוֹן וּמוֹאָב חוּץ לָאָרֶץ, מַה בָּבֶל מַעֲשֵׂר שֵׁנִי בַשְּׁבִיעִית, אַף עַמּוֹן וּמוֹאָב מַעֲשֵׂר שֵׁנִי בַשְּׁבִיעִית. אָמַר רַבִּי טַרְפוֹן, מִצְרַיִם שֶׁהִיא קְרוֹבָה, עֲשָׂאוּהָ מַעְשַׂר עָנִי, שֶׁיִּהְיוּ עֲנִיֵּי יִשְׂרָאֵל נִסְמָכִים עָלֶיהָ בַּשְּׁבִיעִית, אַף עַמּוֹן וּמוֹאָב, שֶׁהֵם קְרוֹבִים, נַעֲשִׂים מַעְשַׂר עָנִי, שֶׁיִּהְיוּ עֲנִיֵּי יִשְׂרָאֵל נִסְמָכִים עֲלֵיהֶם בַּשְּׁבִיעִית. אָמַר לוֹ רַבִּי אֶלְעָזָר בֶּן עֲזַרְיָה, הֲרֵי אַתָּה כִמְהַנָּן מָמוֹן, וְאֵין אַתָּה אֶלָּא כְמַפְסִיד נְפָשׁוֹת. קוֹבֵעַ אַתָּה אֶת הַשָּׁמַיִם מִלְּהוֹרִיד טַל וּמָטָר, שֶׁנֶּאֱמַר (מלאכי ג), הֲיִקְבַּע אָדָם אֱלֹהִים כִּי אַתֶּם קֹבְעִים אֹתִי וַאֲמַרְתֶּם בַּמֶּה קְבַעֲנוּךָ הַמַּעֲשֵׂר וְהַתְּרוּמָה. אָמַר רַבִּי יְהוֹשֻׁעַ, הֲרֵינִי כְמֵשִׁיב עַל טַרְפוֹן אָחִי, אֲבָל לֹא לְעִנְיַן דְּבָרָיו. מִצְרַיִם מַעֲשֶׂה חָדָשׁ, וּבָבֶל מַעֲשֶׂה יָשָׁן, וְהַנִּדּוֹן שֶׁלְּפָנֵינוּ מַעֲשֶׂה חָדָשׁ. יִדּוֹן מַעֲשֶׂה חָדָשׁ מִמַּעֲשֶׂה חָדָשׁ, וְאַל יִדּוֹן מַעֲשֶׂה חָדָשׁ מִמַּעֲשֶׂה יָשָׁן. מִצְרַיִם מַעֲשֵׂה זְקֵנִים, וּבָבֶל מַעֲשֵׂה נְבִיאִים, וְהַנִּדּוֹן שֶׁלְּפָנֵינוּ מַעֲשֵׂה זְקֵנִים. יִדּוֹן מַעֲשֵׂה זְקֵנִים מִמַּעֲשֵׂה זְקֵנִים, וְאַל יִדּוֹן מַעֲשֵׂה זְקֵנִים מִמַּעֲשֵׂה נְבִיאִים. נִמְנוּ וְגָמְרוּ, עַמּוֹן וּמוֹאָב מְעַשְּׂרִין מַעְשַׂר עָנִי בַּשְּׁבִיעִית. וּכְשֶׁבָּא רַבִּי יוֹסֵי בֶּן דֻּרְמַסְקִית אֵצֶל רַבִּי אֱלִיעֶזֶר בְּלוֹד, אָמַר לוֹ, מַה חִדּוּשׁ הָיָה לָכֶם בְּבֵית הַמִּדְרָשׁ הַיּוֹם. אָמַר לוֹ, נִמְנוּ וְגָמְרוּ, עַמּוֹן וּמוֹאָב מְעַשְּׂרִים מַעְשַׂר עָנִי בַּשְּׁבִיעִית. בָּכָה רַבִּי אֱלִיעֶזֶר וְאָמַר, סוֹד ה' לִירֵאָיו וּבְרִיתוֹ לְהוֹדִיעָם (תהלים כה). צֵא וֶאֱמֹר לָהֶם, אַל תָּחֹשּׁוּ לְמִנְיַנְכֶם. מְקֻבָּל אֲנִי מֵרַבָּן יוֹחָנָן בֶּן זַכַּאי, שֶׁשָּׁמַע מֵרַבּוֹ, וְרַבּוֹ מֵרַבּוֹ עַד הֲלָכָה לְמשֶׁה מִסִּינַי, שֶׁעַמּוֹן וּמוֹאָב מְעַשְּׂרִין מַעְשַׂר עָנִי בַּשְּׁבִיעִית:
On that very day they said: What is the status [of the lands] of Ammon and Moav on the Seventh [the Sabbatical year of agrarian rest]? Rabbi Tarphon decreed: [those residing in those lands must pay] tithes for the poor. And Rabbi Elazar ben Azaria decreed: [they must bring] <i>ma'aser sheini</i> [the second tithe of produce, which must be taken to Jerusalem and consumed there]. Rabbi Yishmael said, "Elazar ben Azaria, the onus is upon you to prove your assertion, for you rule stringently, and anyone who rules more stringently, the onus is upon him to bring proof!" Rabbi Elazar ben Azaria said to him, "Yishmael, my brother, I have not deviated from the regular order of the years [with regard to the series indicating which tithes one is obligated to bring each year], but my brother Tarphon has deviated, therefore the onus to bring proof rests upon him!" Rabbi Tarphon responded, "Egypt is outside of the land [of Israel], and Ammon and Moav are outside of the land [of Israel]; just as Egypt [has a requirement that its inhabitants pay] tithes for the poor during the Seventh [the Sabbatical year], so too Ammon and Moav [should require their inhabitant to likewise pay] tithes for the poor during the Seventh." Rabbi Elazar ben Azaria responded, "Babylon is outside of the land [of Israel], and Ammon and Moav are outside of the land [of Israel]; just as Babylon [pays] <i>ma'aser sheni</i> during the Seventh, so too Ammon and Moav [should likewise pay] <i>ma'aser sheini</i> during the Seventh." Rabbi Tarphon said, "Egypt, being near [to the land of Israel], was made [to require the payment of] tithes for the poor, so that the poor of Israel may be supported by it during the Seventh; so too Ammon and Moav, which are near [the land of Israel], are made [to require the payment of] tithes for the poor, so that the poor of Israel may be supported by them during the Seventh." Rabbi Elazar ben Azaria said to him, "You thereby are like one who provides them with increased money, yet truly only loses souls! Would you defraud the heavens from sending down neither dew nor rain, as it is said (Malachi 3:8), 'Shall a man defraud God? For you have defrauded Me. Yet you say: Through what have we defrauded You? Through tithes and terumah.'" Rabbi Yehoshua said, "I will thereby respond as to my brother Tarphon [i.e. expanding on his reasoning], although not regarding the [specific] matter of which he spoke: [the decree regarding the status of] Egypt is a new enactment, [whereas that regarding] Babylon is an old enactment, and the matter in question before us is a new enactment; let a conclusion regarding a new enactment be drawn from a new enactment, and do not let a conclusion regarding a new enactment be drawn from an old enactment! [Moreover, the decree regarding the status of] Egypt is an enactment of the elders, [whereas that regarding] Babylon is an enactment of the prophets, and the matter in question before us is an enactment of the elders; let a conclusion regarding an enactment of the elders be drawn from an enactment of the elders, and do not let a conclusion regarding an enactment of the elders be drawn from an enactment of the prophets!" They [the Sages] voted and concluded: [The lands of] Ammon and Moav must tithe the tithes for the poor during the Seventh. When Rabbi Yose ben Durmaskit came to Rabbi Eliezer in Lod, he said to him, "What innovative idea was there among you in the Beit Midrash today?" He said to him, "They voted and concluded that Ammon and Moav must tithe the tithes for the poor during the Seventh." Rabbi Eliezer wept and exclaimed, (Psalms 25:14) "'The secrets of the Lord are for those who fear Him, and His covenant to be made known to them!' Go forth and tell them, 'Think nothing of your vote! I have a received tradition from Rabban Yochanan ben Zakkai, who heard it from his rabbi, and his rabbi from his rabbi, up to the law of Moshe from Sinai, that Ammon and Moab tithe the tithes for the poor during the Seventh.'"