Maasrot 4

הַכּוֹבֵשׁ, הַשּׁוֹלֵק, הַמּוֹלֵחַ, חַיָּב. הַמְכַמֵּן בָּאֲדָמָה, פָּטוּר. הַמְטַבֵּל בַּשָּׂדֶה, פָּטוּר. הַפּוֹצֵעַ זֵיתִים שֶׁיֵּצֵא מֵהֶם הַשְּׂרָף, פָּטוּר. הַסּוֹחֵט זֵיתִים עַל בְּשָׂרוֹ, פָּטוּר. אִם סָחַט וְנָתַן לְתוֹךְ יָדוֹ, חַיָּב. הַמְקַפֵּא לְתַבְשִׁיל, פָּטוּר. לִקְדֵרָה, חַיָּב, מִפְּנֵי שֶׁהוּא כְבוֹר קָטָן:

If he pickled, stewed, or salted [produce] in a field, he is required [to tithe]. If he stored [produce] in the ground [in order to warm it up], he is exempt. If he dipped it [while yet] in the field, he is exempt. If he split olives so that the bitter taste may come out of them, he is exempt. If he squeezed olives against his skin, he is exempt. If he squeezed and put [the oil] into his hand, he is required. One who skims [wine] in order to put it in a dish is exempt, but if to put it in an [empty] pot, he is required [to give tithes] for it is like a small vat.

תִּינוֹקוֹת שֶׁטָּמְנוּ תְאֵנִים לְשַׁבָּת, וְשָׁכְחוּ לְעַשְּׂרָן, לֹא יֹאכְלוּ לְמוֹצָאֵי שַׁבָּת עַד שֶׁיְּעַשְּׂרוּ. כַּלְכָּלַת שַׁבָּת, בֵּית שַׁמַּאי פּוֹטְרִין וּבֵית הִלֵּל מְחַיְּבִין. רַבִּי יְהוּדָה אוֹמֵר, אַף הַלּוֹקֵט אֶת הַכַּלְכָּלָה לִשְׁלֹחַ לַחֲבֵרוֹ, לֹא יֹאכַל עַד שֶׁיִּתְעַשֵּׂר:

Children who have hidden figs [in the field] for Shabbat and they forgot to tithe them, they may not be eaten after Shabbat until they have been tithed. In the case of a basket [of fruits] for Shabbat: The House of Shammai exempt it [from tithes], but the House of Hillel require it [in tithes]. Rabbi Yehudah says: even one who has gathered the basket to send [as a present] to his friend, may not eat until he has tithed [it].

הַנּוֹטֵל זֵיתִים מִן הַמַּעֲטָן, טוֹבֵל אֶחָד אֶחָד בְּמֶלַח וְאוֹכֵל. אִם מָלַח וְנָתַן לְפָנָיו, חַיָּב. רַבִּי אֱלִיעֶזֶר אוֹמֵר, מִן הַמַּעֲטָן הַטָּהוֹר חַיָּב, וּמִן הַטָּמֵא פָּטוּר, מִפְּנֵי שֶׁהוּא מַחֲזִיר אֶת הַמּוֹתָר:

One who took olives from a vat may dip them one at a time in salt and eat them, but if he salted them and put them in front of him, he is required [to tithe]. Rabbi Eliezer says: from a pure vat he is required, but from an impure he is exempt since he puts back the leftovers.

שׁוֹתִים עַל הַגַּת, בֵּין עַל הַחַמִּין בֵּין עַל הַצּוֹנֵן פָּטוּר, דִּבְרֵי רַבִּי מֵאִיר. רַבִּי אֶלְעָזָר בְּרַבִּי צָדוֹק מְחַיֵּב. וַחֲכָמִים אוֹמְרִים, עַל הַחַמִּין חַיָּב, וְעַל הַצּוֹנֵן פָּטוּר:

One may drink [wine] out of the winepress, whether [it is mixed] with hot or cold water, and be exempt [from tithes], the words of Rabbi Meir. Rabbi Eliezer bar Zadok requires [him to tithe]. But the Sages say: with hot water he is required [to tithe], but with cold water, he is exempt.

הַמְקַלֵּף שְׂעוֹרִים, מְקַלֵּף אַחַת אַחַת וְאוֹכֵל. וְאִם קִלֵּף וְנָתַן לְתוֹךְ יָדוֹ, חַיָּב. הַמּוֹלֵל מְלִילוֹת שֶׁל חִטִּים, מְנַפֶּה מִיָּד לְיָד וְאוֹכֵל. וְאִם נִפָּה וְנָתַן לְתוֹךְ חֵיקוֹ, חַיָּב. כֻּסְבָּר שֶׁזְּרָעָהּ לְזֶרַע, יַרְקָהּ פָּטוּר. זְרָעָהּ לְיָרָק, מִתְעַשֶּׂרֶת זֶרַע וְיָרָק. רַבִּי אֱלִיעֶזֶר אוֹמֵר, הַשֶּׁבֶת מִתְעַשֶּׂרֶת זֶרַע וְיָרָק וְזֵירִין. וַחֲכָמִים אוֹמְרִים, אֵינוֹ מִתְעַשֵּׂר זֶרַע וְיָרָק אֶלָּא הַשְּׁחָלִים וְהַגַּרְגִּיר בִּלְבָד:

One who husks barley may husk one at a time and eat [without tithing], but if he husked and put them into his hand, he is required [to tithe]. One who rubs [ears of] wheat may blow [the wheat] from hand to hand [to remove the chaff] and eat, but if he blows and puts the grain in his lap, he is required [to tithe]. Coriander that was sown for the seed, its greenery is exempt [from tithes]. If he sowed it for the greenery, both the seed and the greenery must be tithed. Rabbi Eliezer says: dill must be tithed from seed and greenery and pods. But the Sages say: he need not tithe from both seed and greenery except in the case of cress and <i>Eruca</i>.

רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל אוֹמֵר, תְּמָרוֹת שֶׁל תִּלְתָּן וְשֶׁל חַרְדָּל וְשֶׁל פּוֹל הַלָּבָן, חַיָּבוֹת בַּמַּעֲשֵׂר. רַבִּי אֱלִיעֶזֶר אוֹמֵר, הַצָּלָף מִתְעַשֵּׂר תְּמָרוֹת וַאֲבִיּוֹנוֹת וְקַפְרָס. רַבִּי עֲקִיבָא אוֹמֵר, אֵין מִתְעַשֵּׂר אֶלָּא אֲבִיּוֹנוֹת, מִפְּנֵי שֶׁהֵן פֶּרִי:

Rabban Shimon ben Gamaliel says: shoots of fenugreek, of mustard, and of the white bean require tithes. Rabbi Eliezer says: the caper bush must be tithed from the shoots and the berries and the blossoms. Rabbi Akiva says: he need not tithe except the berries, since they [alone] count as fruit.