Related%20passage for Bikkurim 2:6

אֶתְרוֹג שָׁוֶה לָאִילָן בִּשְׁלֹשָׁה דְרָכִים, וְלַיָּרָק בְּדֶרֶךְ אֶחָד. שָׁוֶה לָאִילָן, בָּעָרְלָה וּבָרְבָעִי וּבַשְּׁבִיעִית. וְלַיָּרָק בְּדֶרֶךְ אֶחָד, שֶׁבִּשְׁעַת לְקִיטָתוֹ עִשּׂוּרוֹ, דִּבְרֵי רַבָּן גַּמְלִיאֵל. רַבִּי אֱלִיעֶזֶר אוֹמֵר, שָׁוֶה לָאִילָן בְּכָל דָּבָר:

A citron is similar to a fruit tree in three ways, and to a vegetable in one way. It is similar to a fruit tree in that [it is obligated in] <i>Orlah</i> [the fruit of a tree during the first three years after its planting, the consumption or usage of which is forbidden] and [<i>Neta</i>] <i>Reva'i</i> [the fruit of a tree in the fourth year after its planting, which must be taken to Jerusalem and consumed there], and the Sabbatical year. It is similar to a vegetable in one way, in that its <i>Ma’aser</i> time is determined by when it is picked; these are the words of Rabban Gamliel. Rabbi Eliezer says, it is similar to a fruit tree in all ways.

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