Talmud su Ma'aser Sheni 5:9
מִי שֶׁהָיוּ פֵרוֹתָיו רְחוֹקִים מִמֶּנּוּ, צָרִיךְ לִקְרוֹא לָהֶם שֵׁם. מַעֲשֶׂה בְרַבָּן גַּמְלִיאֵל וְהַזְּקֵנִים שֶׁהָיוּ בָאִין בִּסְפִינָה, אָמַר רַבָּן גַּמְלִיאֵל, עִשּׂוּר שֶׁאֲנִי עָתִיד לָמוֹד, נָתוּן לִיהוֹשֻׁעַ, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ. עִשּׂוּר אַחֵר שֶׁאֲנִי עָתִיד לָמֹד, נָתוּן לַעֲקִיבָא בֶן יוֹסֵף שֶׁיִּזְכֶּה בוֹ לָעֲנִיִּים, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ. אָמַר רַבִּי יְהוֹשֻׁעַ, עִשּׂוּר שֶׁאֲנִי עָתִיד לָמוֹד נָתוּן לְאֶלְעָזָר בֶּן עֲזַרְיָה, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ. וְנִתְקַבְּלוּ זֶה מִזֶּה שָׂכָר:
Qualcuno la cui produzione era lontana da lui, deve annunciare per loro una designazione. Accadde che Rabban Gamliel e gli anziani viaggiassero in nave. Rabban Gamliel ha detto: il decimo che misurerò in futuro è dato a Yehoshua e la sua posizione gli viene affittata. Un altro decimo che misurerò in futuro è dato ad Akiva ben Yosef in modo che lo riceverà per conto dei poveri e la sua posizione gli sarà affittata. Il rabbino Yehoshua disse: Il decimo che misurerò in futuro è dato a Elazar ben Azaria e la sua posizione gli viene affittata. E ognuno ha ricevuto il pagamento dall'altro.
Jerusalem Talmud Maaser Sheni
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..