Talmud su Pe'ah 1:6

לְעוֹלָם הוּא נוֹתֵן מִשּׁוּם פֵּאָה וּפָטוּר מִן הַמַּעַשְׂרוֹת, עַד שֶׁיְּמָרֵחַ. וְנוֹתֵן מִשּׁוּם הֶפְקֵר וּפָטוּר מִן הַמַּעַשְׂרוֹת, עַד שֶׁיְּמָרֵחַ. וּמַאֲכִיל לַבְּהֵמָה וְלַחַיָּה וְלָעוֹפוֹת וּפָטוּר מִן הַמַּעַשְׂרוֹת, עַד שֶׁיְּמָרֵחַ. וְנוֹטֵל מִן הַגֹּרֶן וְזוֹרֵעַ וּפָטוּר מִן הַמַּעַשְׂרוֹת, עַד שֶׁיְּמָרֵחַ, דִּבְרֵי רַבִּי עֲקִיבָא. כֹּהֵן וְלֵוִי שֶׁלָּקְחוּ אֶת הַגֹּרֶן, הַמַּעַשְׂרוֹת שֶׁלָּהֶם, עַד שֶׁיְּמָרֵחַ. הַמַּקְדִּישׁ וּפוֹדֶה, חַיָּב בְּמַעַשְׂרוֹת, עַד שֶׁיְּמָרֵחַ הַגִּזְבָּר:

Può dare Peah in qualsiasi momento ed è esente dalle decime, fino a quando non appianerà [la pila di prodotti]; e può dichiarare il suo prodotto senza proprietario ed è esente dalla decima, fino a che non liscia il [mucchio di prodotti]; e può dargli da mangiare al bestiame, ad altri animali e agli uccelli ed è esente dalle decime, fino a che non liscia il [mucchio]; e può prenderlo dall'aia e seminarlo ed è esonerato dalle decime fino a quando non spiana [la pila] - [queste sono] le parole del rabbino Akiva. Se un prete o un levita hanno comprato un granaio, le decime sono loro, fino a quando non liscia il [mucchio]. Chi dedica [prodotti per l'uso nel tempio] e riscatta [i prodotti dedicati] è obbligato nelle decime, fino a quando il tesoriere non liscia [il mucchio].

Jerusalem Talmud Maasrot

There is no difference, whether for sowing seeds, to abandon property, or [to plant] outside the Land²¹Tosephta 3:8: “If somebody lifts out plants on his own property to replant them outside the Land, either to produce seeds, or to abandon the produce, or to sell it to a Gentile, he is obligated because he intends to remove them from tithes.”. There²²Mishnah Peah 1:6, Note 275. The main objection is from the next clause in the Mishnah: “If he takes seeds from the threshing floor he is free from tithes until he smoothes.”, we have stated: “Forever he gives as peah and it is free from tithes until he smoothes.” And here you say so? There, he abandons everything, here he abandons only the future growth²³This implies that “to abandon the produce” in the Tosephta (and here in the Halakhah) means that he retains ownership of the plant (in the Tosephta) and the core of the turnip (in the Halakhah) and intends only to free the future growth. This is illegal. But irrevocable abandoning a plant to public use frees the plant from all heave and tithes legally and, since the poor profit from it, cannot be subject to rabbinic sanctions.
The Rome ms. has here an addition: תדע לך שהוא כן דתנינן לזרע וזרע לא כגידולין הוא “You should know that is so since we have stated ‘for seeds’. Are seeds not equal to later growth?”. But did we not state “outside the Land?” There is a difference, outside the Land both for the stem and future growth²⁴Since the stem of a plant outside the Land is also outside the Land, he takes produce subject to heave and tithes by the act of taking them out of the ground and removes them completely from obligations of heave and tithes for private gain; this is subject to sanction.; is here not a difference between the stem and future growth?

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