כַּיּוֹצֵא בוֹ, הַמַּקְדִּישׁ פֵּרוֹתָיו עַד שֶׁלֹּא בָאוּ לְעוֹנַת הַמַּעַשְׂרוֹת, וּפְדָאָן, חַיָּבִין. מִשֶּׁבָּאוּ לְעוֹנַת הַמַּעַשְׂרוֹת, וּפְדָאָן, חַיָּבִין. הִקְדִּישָׁן עַד שֶׁלֹּא נִגְמְרוּ וּגְמָרָן הַגִּזְבָּר, וְאַחַר כָּךְ פְּדָאָן, פְּטוּרִים, שֶׁבִּשְׁעַת חוֹבָתָן הָיוּ פְטוּרִים:
Similarly, if one dedicates his fruit before <i>Onat Ma'asrot</i> [the point in the development of a fruit when it becomes subject to tithing], and he redeems them, they are obligated. If [he dedicates them] after <i>Onat Ma'asrot</i> and he redeems them, they are obligated. If he dedicated them before they were ripe and they ripened [while possessed] by the treasurer, and afterwards he redeemed them, they are exempt, for at the time that they would have become obligated, they were exempt.
Tosefta Maasrot
One who consecrates his wine vat -- [it is liable for tithes] before the seeds formed lumps and he siphoned off the froth ("שילה וקופה," see Yer. Challah II.3.9, Guggenheimer Tr.) [he is exempt] -- but once the seeds formed lumps and he siphoned off the froth, and the Temple Treasurer came or he redeemed it -- he is liable. [If] he consecrated it before the seeds formed lumps and he siphoned off the froth, and [before] the Temple Treasurer came, or the seeds formed lumps and he siphoned off the froth and and afterwards he redeemed it -- since at the time that [the vat] was subject to being liable (i.e., as the processing had finished) he was exempt, he is exempt. [With respect to] wine whose froth has been siphoned off, even though it has been siphoned off, he may [still] take it from the upper winepress and from the ducts and drink it [without tithing] (Maasr. 1:7).
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