Tosefta for Maasrot 3:4
מָצָא קְצִיצוֹת בַּדֶּרֶךְ, אֲפִלּוּ בְצַד שְׂדֵה קְצִיצוֹת, וְכֵן תְּאֵנָה שֶׁהִיא נוֹטָה עַל דֶּרֶךְ, וּמָצָא תַחְתֶּיהָ תְּאֵנִים, מֻתָּרוֹת מִשּׁוּם גָּזֵל וּפְטוּרוֹת מִן הַמַּעֲשְׂרוֹת. וּבְזֵיתִים וּבְחָרוּבִים, חַיָּבִים. מָצָא גְרוֹגָרוֹת, אִם דָּרְסוּ רוֹב בְּנֵי אָדָם, חַיָּב, וְאִם לָאו, פָּטוּר. מָצָא פִלְחֵי דְבֵלָה, חַיָּב, שֶׁיָּדוּעַ שֶׁהֵן מִדָּבָר גָּמוּר. וְהֶחָרוּבִין, עַד שֶׁלֹּא כְנָסָן לְרֹאשׁ הַגַּג, מוֹרִיד מֵהֶם לִבְהֵמָה, פָּטוּר, מִפְּנֵי שֶׁהוּא מַחֲזִיר אֶת הַמּוֹתָר:
If one found cut figs on the road, even beside a field of cut figs, and similarly, if a fig tree overhangs the road, and he found beneath it figs, they are allowed [to be taken without being considered] robbery, and they are exempt from tithes. But in [a case of] olives and carobs, they require [tithes]. If one found dried [untrodden] figs, then if the majority of people had already trodden [their figs], he is required [to tithe them], but if not, he is exempt. If one found slices of [trodden] fig-cake, he is required [to tithe] since it is obvious that they come from a finished item. With carobs, if one has not yet brought them to the top of the roof, if he takes some of them down for his animals he is exempt [from tithing] since he puts back the leftovers.