Related על מעשרות 1:13

Anything that is [treated as] food from the beginning to the end [of its growth], such as vegetables, is liable [for tithes] at the beginning and liable at the end. Anything that begins as food but does not end up as food, such as vegetables that have gone to seed, is liable at the beginning and exempt at the end. Anything that does not begin as food but ends as food, such as fruits of the tree, is exempt at the beginning and liable to the end. Rabbi Yishmael son of Rabbi Yosei says in the name of his father, even if a man has only taken (i.e., plucked) a single grape from a cluster, the entire cluster -- behold -- is liable [for tithing] (i.e., if one grape has ripened to the point that it is treated as food, the entire cluster to which it is connected must also be treated as food).

Hazelnuts and peaches and astrobalin [are liable] from the time that their peel/shell forms. The nuts and the almonds from when they form "compartments." Rabbi Yehuda says, from the time that their peel/shell forms. They said this as to the inner peel/shell that is [directly] on top of the food (i.e., the nut itself). Nehorai ben Sonya says in the name of Rabbi Shimon, small apples are exempt and honey apples (="תפוחי נמלא", see Yer. Maasr. I.3.3, Guggenheimer tr.) are liable, whether large or small. Rabbi Yishmael bar Rabbi Yosei says in the name of his father, bitter almonds are liable, whether small or large. Sweet almonds [are liable] from when the outer shell is formed. Rabbi Yishmael exempts small cucumbers from the time that their skin grows smooth.

Hazelnuts and peaches and astrobalin [are liable] from the time that their peel/shell forms. The nuts and the almonds from when they form "compartments." Rabbi Yehuda says, from the time that their peel/shell forms. They said this as to the inner peel/shell that is [directly] on top of the food (i.e., the nut itself). Nehorai ben Sonya says in the name of Rabbi Shimon, small apples are exempt and honey apples (="תפוחי נמלא", see Yer. Maasr. I.3.3, Guggenheimer tr.) are liable, whether large or small. Rabbi Yishmael bar Rabbi Yosei says in the name of his father, bitter almonds are liable, whether small or large. Sweet almonds [are liable] from when the outer shell is formed. Rabbi Yishmael exempts small cucumbers from the time that their skin grows smooth.

Siah (a hyssop-like plant) and Syrian oregano and thyme [are liable] from when they blossom, and all the red herbs, from when they blossom. If it was the second [year of the agricultural cycle] and the third began [as they were blossoming], behold, they are [considered to] belong to the third. [If] it was the eve of shevi'it (the seventh year of the agricultural cycle, when fields lie fallow), and [the blossoms formed when] the shevi'it year started, behold, they [are considered to] belong to the shevi'it year. Rabban Shimon ben Gamaliel says, Beit Shammai and Beit Hillel did not disagree about the [produce that already became] ripe [for purposes of tithing before the onset of the new year], that it [belongs] to the previous [year even if it was not picked by the time the new year started], or about that which has not yet blossomed, that it [belongs] to the coming [year]. On what did they disagree? On fruit that blossomed in the previous year and ripened in this year -- per Beit Shammai, we go according to when it blossomed, and per Beit Hillel, we go according to when it became ripe (following the girsah of Minchat Bikkurim).

One who gathers [produce] in the field -- as soon as he gathered for all his needs, behold, he is liable. One who gathers in the field -- as soon as as he collected what he intends to twist into [a string of heads of] garlic or into a bundle of onions, he is not liable until he twists or bundles. Ears of corn that fell from the threshing floor or fell off of the heap, or dried-up peas -- as soon as he they are stacked on the threshing floor, he may not eat them until they are tithed. Peas -- once they are sifted [and thus liable for tithes] he may [nonetheless] take them from under the sieve-basket and eat them [before tithing].

One who gathers [produce] in the field -- as soon as he gathered for all his needs, behold, he is liable. One who gathers in the field -- as soon as as he collected what he intends to twist into [a string of heads of] garlic or into a bundle of onions, he is not liable until he twists or bundles. Ears of corn that fell from the threshing floor or fell off of the heap, or dried-up peas -- as soon as he they are stacked on the threshing floor, he may not eat them until they are tithed. Peas -- once they are sifted [and thus liable for tithes] he may [nonetheless] take them from under the sieve-basket and eat them [before tithing].

One who consecrates his wine vat -- [it is liable for tithes] before the seeds formed lumps and he siphoned off the froth ("שילה וקופה," see Yer. Challah II.3.9, Guggenheimer Tr.) [he is exempt] -- but once the seeds formed lumps and he siphoned off the froth, and the Temple Treasurer came or he redeemed it -- he is liable. [If] he consecrated it before the seeds formed lumps and he siphoned off the froth, and [before] the Temple Treasurer came, or the seeds formed lumps and he siphoned off the froth and and afterwards he redeemed it -- since at the time that [the vat] was subject to being liable (i.e., as the processing had finished) he was exempt, he is exempt. [With respect to] wine whose froth has been siphoned off, even though it has been siphoned off, he may [still] take it from the upper winepress and from the ducts and drink it [without tithing] (Maasr. 1:7).

One who skims [wine] off [the top of] a trough, or skims [wine] off a vessel -- it may be put on a cake or on a large plate (see Maasr. 1:7). One who pours [wine] out from [one] vessel for heating liquids to [another] vessel for heating liquids, from stew-pot to stew-pot, or from pot to pot -- it is permitted to put it on the second, but forbidden to put it [back] on the first.

[If] one was pressing [dried figs] into a jar, or a circle [of dried figs] into a container (מְעַגֵּל בַּמְּגוּרָה, see Maasr. 1:8) and [in the process] the jar broke or the container opened, it is forbidden to casually eat them [without tithing]. Rabbi Yosei permits it because "the bottom layer needs the upper layer" (i.e., until the entire jar or container is filled, the "work" of pressing figs is not completed, see Minchat Bikkurim here).

One who harvests his vineyard to [sell to] the market, if he does not find a market (i.e., a buyer) for them, he may return them to the winepress, [or one who harvests his] olive trees to [sell to] the market, if he did not find a market for them, he may return them to the olive press -- he may eat from them casually [until they enter the winepress or olive press] and tithe them as certainly untithed produce.