Talmud sur Ma'aser Sheni 5:8

MISHNAH: Rebbi Jehudah said, in earlier times they sent to the rural farmers, speed up your produce before the time of removal, until Rebbi Aqiba came and taught that any produce which did not reach the time of tithing is exempt from removal¹¹⁰If it is exempt from removal, the fact that the farmer has untithed produce does not prevent him from reading the declaration of tithes (Deut. 26:13–15). The fact that R. Aqiba had to rule on the matter supports Maimonides (Ma‘aser Šeni 7:4) that the declaration should be made even if there is no Temple..
If somebody’s produce was far from him¹¹¹At the time of removal he has to tithe and transfer ownership of his tithes in order to be able to make the declaration., he has to give it a name. It happened that Rabban Gamliel was on a ship with the elders when Rabban Gamliel said, a tenth which I shall measure in the future is given to Joshua and its place is rented to him¹¹²Real estate can be rented in the way it is acquired, by contract, payment, or taking actual possession. If real estate is acquired, movables on it can be acquired with it. Therefore, the future tithe is acquired by payment of the rent. Cf. Babli Qiddušin 26b/27a, Baba Meẓi‘ai 11a, and Rashi’s commentary there.; another tenth which I shall measure in the future is given to Aqiba¹¹³He was overseer of charities and as such could receive the tithe of the poor due at the time of removal.; he should distribute it to the poor, and its place is rented to him. Rebbi Joshua said, a tenth¹¹⁴The heave of the tithe given by the Levite to the Cohen. which I shall measure in the future is given to Eleazar ben Azariah and its place is rented to him. They paid the rent to each other¹¹⁵R. Eleazar ben Azariah to R. Joshua, RR. Joshua and Aqiba to Rabban Gamliel..