Related for Maasrot 4:4

שׁוֹתִים עַל הַגַּת, בֵּין עַל הַחַמִּין בֵּין עַל הַצּוֹנֵן פָּטוּר, דִּבְרֵי רַבִּי מֵאִיר. רַבִּי אֶלְעָזָר בְּרַבִּי צָדוֹק מְחַיֵּב. וַחֲכָמִים אוֹמְרִים, עַל הַחַמִּין חַיָּב, וְעַל הַצּוֹנֵן פָּטוּר:

One may drink [wine] out of the winepress, whether [it is mixed] with hot or cold water, and be exempt [from tithes], the words of Rabbi Meir. Rabbi Eliezer bar Zadok requires [him to tithe]. But the Sages say: with hot water he is required [to tithe], but with cold water, he is exempt.

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