Related for Maasrot 1:4
וּבַיָּרָק, הַקִּשּׁוּאִין וְהַדְּלוּעִים וְהָאֲבַטִּיחִים וְהַמְּלָפְפוֹנוֹת, הַתַּפּוּחִים וְהָאֶתְרוֹגִין, חַיָּבִים גְּדוֹלִים וּקְטַנִּים. רַבִּי שִׁמְעוֹן פּוֹטֵר אֶת הָאֶתְרוֹגִים בְּקָטְנָן. הַחַיָּב בַּשְּׁקֵדִים הַמָּרִים, פָּטוּר בַּמְּתוּקִים, הַחַיָּב בַּמְּתוּקִים, פָּטוּר בַּמָּרִים:
And regarding vegetables: Cucumbers, gourds, melons, cucumber-melons, apples, and citrons require tithes whether large or small. Rabbi Shimon exempts the citron when small. That which requires [tithes] for bitter almonds [which require tithes only when young], is exempt [from tithes] for sweet [almonds, which require tithes only when fully grown]. That which requires for sweet, is exempt for bitter.
Tosefta Maasrot
Hazelnuts and peaches and astrobalin [are liable] from the time that their peel/shell forms. The nuts and the almonds from when they form "compartments." Rabbi Yehuda says, from the time that their peel/shell forms. They said this as to the inner peel/shell that is [directly] on top of the food (i.e., the nut itself). Nehorai ben Sonya says in the name of Rabbi Shimon, small apples are exempt and honey apples (="תפוחי נמלא", see Yer. Maasr. I.3.3, Guggenheimer tr.) are liable, whether large or small. Rabbi Yishmael bar Rabbi Yosei says in the name of his father, bitter almonds are liable, whether small or large. Sweet almonds [are liable] from when the outer shell is formed. Rabbi Yishmael exempts small cucumbers from the time that their skin grows smooth.
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