Related for Challah 4:7

יִשְׂרָאֵל שֶׁהָיוּ אֲרִיסִין לְנָכְרִים בְּסוּרְיָא, רַבִּי אֱלִיעֶזֶר מְחַיֵּב פֵּרוֹתֵיהֶם בַּמַּעַשְׂרוֹת וּבַשְּׁבִיעִית, וְרַבָּן גַּמְלִיאֵל פּוֹטֵר. רַבָּן גַּמְלִיאֵל אוֹמֵר, שְׁתֵּי חַלּוֹת בְּסוּרְיָא. וְרַבִּי אֱלִיעֶזֶר אוֹמֵר, חַלָּה אֶחָת. אָחֲזוּ קֻלּוֹ שֶׁל רַבָּן גַּמְלִיאֵל וְקֻלּוֹ שֶׁל רַבִּי אֱלִיעֶזֶר. חָזְרוּ לִנְהוֹג כְּדִבְרֵי רַבָּן גַּמְלִיאֵל בִּשְׁתֵּי דְרָכִים:

A Jew who was a tenant of non-Jews in Syria: Rabbi Eliezer obligates their produce in Ma'aserot [tithes] and in [the laws of] the Sabbatical year; but Rabban Gamliel exempts. Rabban Gamliel says, [one must give] two [portions of] Challah in Syria; but Rabbi Eliezer says, [only] one [portion of] Challah. They had adopted the lenient ruling of Rabban Gamliel and the lenient ruling of Rabbi Eliezer. They went back and acted in accordance with Rabban Gamliel in both respects.

Tosefta Terumot

A Jew and a Gentile that bought a field in Syria, behold they are like untithed produce and like tithes that are mixed together, the words of Rebbi. Rabbi Shimon ben Gamaliel says, the portion [belonging to] the Jew are liable in tithes, and the portion [belonging to] the Gentile are exempt from tithes. A Jew that bought a field in Syria, even though he went back and sold it to a Gentile, [the field] is liable in tithes and in shevi'it (the laws of the sabbatical year), because it had previously been liable. But [in the case of a field owned by a Gentile but worked on by Jewish] sharecroppers or tenant farmers or the families [of Jewish sharecroppers], or [in the case where] a Gentile mortgaged his field to a Jew, even though he acted based on [Jewish] law, [the field] is exempt from tithes and from shevi'it [because ownership is retained by a Gentile, see Gitt. 43b:11].

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