Tosefta for Sheviit 7:3

קְלִפֵּי רִמּוֹן וְהַנֵּץ שֶׁלּוֹ, קְלִפֵּי אֱגוֹזִים וְהַגַּלְעִינִין, יֵשׁ לָהֶם שְׁבִיעִית וְלִדְמֵיהֶן שְׁבִיעִית. הַצַּבָּע, צוֹבֵעַ לְעַצְמוֹ, וְלֹא יִצְבַּע בְּשָׂכָר, שֶׁאֵין עוֹשִׂין סְחוֹרָה בְּפֵרוֹת שְׁבִיעִית, וְלֹא בִבְכוֹרוֹת, וְלֹא בִתְרוּמוֹת, וְלֹא בִנְבֵלוֹת, וְלֹא בִטְרֵפוֹת, וְלֹא בִשְׁקָצִים, וְלֹא בִרְמָשִׂים. וְלֹא יִהְיֶה לוֹקֵחַ יַרְקוֹת שָׂדֶה וּמוֹכֵר בַּשּׁוּק, אֲבָל הוּא לוֹקֵט וּבְנוֹ מוֹכֵר עַל יָדוֹ. לָקַח לְעַצְמוֹ וְהוֹתִיר, מֻתָּר לְמָכְרָן:

The skins of pomegranates and their blossoms, the husks of nuts and the [fruit] pits, [the laws of] the Sabbatical year apply to them and [the laws of] the Sabbatical year apply to their money [exchanged for them]. The dyer may dye for himself, but may not dye for payment, since one may not do business with the fruits of the Sabbatical year, and not with firstborn animals, and not with <i>Terumah</i> [produce consecrated for priestly consumption], and not with <i>Neveilot</i> [improperly slaughtered animals of permitted species], and not with <i>Tereifot</i> [animals with a mortal condition such that they would die within one year], and not with <i>Shekatzim U'Remasim</i> [creeping creatures]. And he may not take the produce of the field and sell it in the market, but he may collect it and his son may sell it for him. If he took for himself and had left over, he may sell them.

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