Mishnah
Mishnah

Commentaire sur Oktzim 3:7

הַקּוֹר, הֲרֵי הוּא כְעֵץ לְכָל דָּבָר, אֶלָּא שֶׁהוּא נִלְקָח בְּכֶסֶף מַעֲשֵׂר. כַּפְנִיּוֹת, אֳכָלִין, וּפְטוּרוֹת מִן הַמַּעַשְׂרוֹת:

Un cœur de palmier est traité comme du bois pour toutes les questions, sauf qu'il peut être acheté avec la [seconde] somme de la dîme. Les dattes [c'est-à-dire les dattes non mûres] sont considérées comme de la nourriture, mais sont exonérées de la dîme.

Bartenura on Mishnah Oktzin

קור (white heart or terminal bud of a palm – cabbage tree – used as food) – it is soft wood that is added at the top of a palm. And people consume it, and in the rainy season it becomes bard.
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English Explanation of Mishnah Oktzin

The heart of a palm is like wood in every respect, except that it may be bought for [second] tithe money. Heart of palm is not generally considered food and therefore it is not susceptible to food impurity. This is probably because often it wouldn't be eaten, since the palm grew before the heart could be harvested. However, since it is edible when the palm is still young, one can use second tithe money to buy it.
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Bartenura on Mishnah Oktzin

כעץ לכל דבר – and is not susceptible to uncleanness as food.
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English Explanation of Mishnah Oktzin

Unripened dates are considered food, but are exempt from tithes. Unripened dates are almost an opposite case. Whereas the heart of palm begins as food but then becomes inedible, unripened dates are currently inedible but will become edible later. They are considered food as far as impurity goes, but if one eats them before they are ripe, he need not tithe them.
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Bartenura on Mishnah Oktzin

נלקח בכסף מעשר (and it is purchased through Second Tithe monies)- of the fruit [from fruit] and it grows in the ground.
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Bartenura on Mishnah Oktzin

כפניות (date-berries in their early stage/inflorescence of palms) – palms that did not ripen all the way.
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Bartenura on Mishnah Oktzin

כאוכלים – and they are susceptible to uncleanness as food.
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