Tosefta for Sheviit 7:6

הַוֶּרֶד וְהַכֹּפֶר וְהַקְּטָף וְהַלֹּטֶם, יֵשׁ לָהֶם שְׁבִיעִית וְלִדְמֵיהֶן שְׁבִיעִית. רַבִּי שִׁמְעוֹן אוֹמֵר, אֵין לַקְּטָף שְׁבִיעִית, מִפְּנֵי שֶׁאֵינוֹ פֶרִי:

The rose and the cypress flower [henna] and balsam and <i>Cistus villosus</i>, [the laws of] the Sabbatical year apply to them and [the laws of] the Sabbatical year apply to their money [exchanged for them]. Rabbi Shimon says: The [laws of] the Sabbatical year do not apply to balsam, because it is not a fruit.

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