Talmud for Eduyot 4:5
כֶּרֶם רְבָעִי, בֵּית שַׁמַּאי אוֹמְרִים, אֵין לוֹ חֹמֶשׁ וְאֵין לוֹ בִעוּר. וּבֵית הִלֵּל אוֹמְרִים, יֶשׁ לוֹ חֹמֶשׁ וְיֶשׁ לוֹ בִעוּר. בֵּית שַׁמַּאי אוֹמְרִים, יֶשׁ לוֹ פֶרֶט וְיֶשׁ לוֹ עוֹלְלוֹת, וְהָעֲנִיִּים פּוֹדִים לְעַצְמָן. וּבֵית הִלֵּל אוֹמְרִים, כֻּלּוֹ לַגָּת:
Kerem revai (a vineyard in its fourth year), [which requires redemption if he wishes to eat its fruits outside of Jerusalem (and the same applies for every fruit tree)] — Beth Shammai say: It does not require a chomesh (the addition of a fifth of its value), [it not being written thereof in the Torah that a fifth is to be added, as it is written in respect to the second tithe]; and it does not require removal [from the house on the eve of Pesach of the fourth and seventh years, when he removes the tithes, viz. (Deuteronomy 26:13): "I have removed the holy thing (ma'aser sheni and neta revai) (see Leviticus 27:30 and 19:24) from the house."] And Beth Hillel say: It does require a chomesh and it does require removal. [Beth Hillel derive it (by identity) "holy"-"holy" from ma'aser — Just as ma'aser requires a chomesh and removal, so kerem revai requires a chomesh and removal; and Beth Shammai do not derive it from there.] Beth Shammai say: It [kerem revai] is subject to peret (the taking of individual [fallen] grapes by the poor) and it is subject to oleloth (the taking of single [fallen] bunches by the poor), [for they are considered chullin (non-sacred) re the owner]; and the poor redeem for themselves (the peret and the oleloth that they picked), and eat them in their places and bring up their (redemption) monies to Jerusalem.] And Beth Hillel say: They all go to the wine-press, [for they derive (kerem revai) from ma'aser, and hold that ma'aser sheni is considered sacred re the owner. Therefore, the poor have no share in it. And the owners press the olelim together with the rest of the grapes and bring everything up to Jerusalem.]
Jerusalem Talmud Peah
The argument of the House of Hillel, that the verse compares the vineyard in its fourth year to the Second Tithe, is given in Babli Qiddušin 54b, Sifra Qedošim Parašah 3 #8., the House of Shammai say, it is not subject to a fifth and is not subject to removal; but the House of Hillel say, it is. The House of Shammai say, it is subject to single berries and gleanings100As any other profane food. and the poor redeem for themselves, but the House of Hillel say, all goes to the winepress101Since the second tithe is not subject to any gifts to the poor, neither is the yield of the fourth year..