Commento su Ma'aserot 1:4
וּבַיָּרָק, הַקִּשּׁוּאִין וְהַדְּלוּעִים וְהָאֲבַטִּיחִים וְהַמְּלָפְפוֹנוֹת, הַתַּפּוּחִים וְהָאֶתְרוֹגִין, חַיָּבִים גְּדוֹלִים וּקְטַנִּים. רַבִּי שִׁמְעוֹן פּוֹטֵר אֶת הָאֶתְרוֹגִים בְּקָטְנָן. הַחַיָּב בַּשְּׁקֵדִים הַמָּרִים, פָּטוּר בַּמְּתוּקִים, הַחַיָּב בַּמְּתוּקִים, פָּטוּר בַּמָּרִים:
E riguardo alle verdure: cetrioli, zucche, meloni, meloni, mele e cedri richiedono decime grandi o piccole. Il rabbino Shimon esenta il cedro quando è piccolo. Ciò che richiede [decime] per le mandorle amare [che richiedono la decima solo quando sono giovani], è esente [dalle decime] per le [mandorle dolci, che richiedono la decima solo quando sono completamente cresciute]. Ciò che richiede dolce, è esente per l'amaro.
Bartenura on Mishnah Maasrot
ובירק הקשואים והאבטיחים - that is to say that these four species of vegetation which are cucumbers, melons, gourds and squash/cucumber-melon. But with the fruits of the tree, apples and citrons are obligated/liable [for tithing] whether large or small because they are food at their beginning and at the end, and they are consumed whether they are big or small.
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English Explanation of Mishnah Maasrot
Introduction
Our mishnah begins to discuss when vegetables and other fruits that are eaten in early stages of ripening begin to become liable for tithes.
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Bartenura on Mishnah Maasrot
רבי שמעון פוטר את ה אתרוגי בקטנן- because he holds that they are not consumed when small, and they are not food at their beginning, but the Halakha is not according to Rabbi Shimon.
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English Explanation of Mishnah Maasrot
With regard to when vegetables [are liable to tithes]:
Cucumbers, gourds, water-melons, cucumber-melons, apples and etrogs are liable [for tithes], whether gathered in the earlier or later stages of ripening. All of these vegetables/fruits are eaten at both an early stage in their ripening and a later stage. Hence, even if they are harvested at their earlier stage, they are still liable for tithes.
Cucumbers, gourds, water-melons, cucumber-melons, apples and etrogs are liable [for tithes], whether gathered in the earlier or later stages of ripening. All of these vegetables/fruits are eaten at both an early stage in their ripening and a later stage. Hence, even if they are harvested at their earlier stage, they are still liable for tithes.
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Bartenura on Mishnah Maasrot
שקדים המרים – are eaten when they are small, but are not eaten when they are large. But the opposite is the case with sweet almonds.
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English Explanation of Mishnah Maasrot
Rabbi Shimon exempts the etrog in the earlier stages. Rabbi Shimon holds that etrogs are only eaten at their later stage of ripening and therefore if they are picked at an earlier stage, they are exempt from tithes.
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English Explanation of Mishnah Maasrot
The condition in which bitter almonds are liable [to tithes] is exempt in the case of sweet almonds, and the condition in which sweet almonds are liable [to tithe] is exempt in the case of bitter almonds. Bitter almonds are eaten in the early stage of their ripening and sweet almonds are eaten in the later stage of their ripening. Therefore, the opposite rules apply to them. If bitter almonds are harvested at the later stage, they are exempt, because this is not when they are typically eaten, and if sweet almonds are harvested in their early stage, they are exempt because that is not when they are typically eaten.
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