Related על מעשרות 3:7

A potter's hut -- others says in the name of Rabbi Nathan -- their insides are liable [for tithes] and their outsides are exempt (Maasr. 3:7). A fig tree that stands in a garden and hangs into a courtyard (following GR"A, see Maasr. 3:10) -- one may eat [its fruit] in his normal way and is exempt. [If] he gathers [the fruit] and places it on his table -- even one -- he is liable.