Commentaire sur Nida 6:6

כל שחייב בפאה חייב במעשרות – for concerning the corner of the field/פאה, they (i.e., the Rabbis) stated a general principle in [Tractate] Peah (Chapter 1, Mishnah 4): “All that is edible, privately owned, grown in the ground, harvested as a crop all at once (not singly as they become ripe) and can be preserved in storage is subject to [designation as] Peah.” Whereas regarding tithes/מעשר it is taught in the Mishnah [Tractate Maaserot, Chapter 1, Mishnah 1]: “All that is food, cultivated and which grows from the earth is subject to [the law of] tithes.” But, “preserved in storage and harvested as a crop all at once” is not taught. It is found that a vegetable is not preserved in storage and a fig and things similar to them are not harvested as a crop all at once, are subject to the laws of tithes but they are exempt from Peah.

Whatever is subject to peah is also subject to tithes. But there is [produce] which is subject to tithes and is not subject to peah. The category of produce that is subject to peah (leaving the corner of one's fields) is narrower than that liable for tithes. For produce to be liable for peah it has to be a type that ripens and is harvested all at the same time. Thus, figs, which ripen gradually, are not liable to peah. The produce also has to be able to be stored for a long time, so vegetables are not liable to peah (see Peah 1:4). However, anything that is liable for peah is in the category of liable for tithes.