פירוש על חלה 3:4

עד שלא באו לעונת המעשרות – each one is according to the statute that is explained in the first chapter of Ma’aserot (see Mishnah 1).

Introduction This mishnah is a continuation of yesterday’s mishnah. This time the subject is tithes. Produce becomes liable for tithes once its processing is completed. This very same mishnah appeared in Peah 4:8. My commentary here is the same as I wrote there.

וגמרן הגזבר – and were completed while they were under the hand of the treasurer.

Similarly one who dedicates his produce prior to the stage when they are subject to tithes and then redeemed them, they are liable [to be tithed]. Produce becomes liable to be tithed once it has been harvested, processed and made into a pile. Before this point he may eat of it without tithing. In the scenario in this section, he dedicates it before it becomes liable to be tithed and then he redeems it before it comes liable to be tithed. He is then liable to tithe the produce when it becomes liable for tithes.

שבשעת חובתן היו פטורים – as it is written, "דגנך"/”your grain” (see Deuteronomy 14:23: “[You shall consume the tithes] of your new grain,[and wine and oil]…” and Deuteronomy 12:17: “[You may not partake in your settlements of the tithes] of your new grain [or wine or oil….”).

If [he dedicated them] when they had already become subject to tithes and then redeemed them, they are liable [to be tithed]. In this case he dedicated it and redeemed it after he became liable for tithing, so again, he is liable to tithe the produce before he goes ahead and uses it.

If he dedicated them before they had ripened, and they became ripe while in the possession of the [Temple] treasurer, and he then redeemed them, they are exempt, since at the time when they would have been liable, they were exempt. In this case, he dedicates it before it is even a third ripe and then the produce ripens, is harvested and the Temple treasurer makes the grain into a pile. Since the grain was in the legal possession of the Temple when it became liable for tithes, he is not liable for tithes when he redeems it.