Talmud for Sheviit 2:7
הָאֹרֶז וְהַדֹּחַן וְהַפְּרָגִין וְהַשֻּׁמְשְׁמִין שֶׁהִשְׁרִישׁוּ לִפְנֵי רֹאשׁ הַשָּׁנָה, מִתְעַשְּׂרִין לְשֶׁעָבַר, וּמֻתָּרִין בַּשְּׁבִיעִית. וְאִם לָאו, אֲסוּרִין בַּשְּׁבִיעִית, וּמִתְעַשְּׂרִין לְשָׁנָה הַבָּאָה:
Rice, millet, poppy, and sesame that took root before <i>Rosh Hashanah</i>, they are tithed according to the preceding year, and they are permitted in the Sabbatical year. And if not, they are forbidden in the Sabbatical year, and they are tithed according to the following year.
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