יִשְׂרָאֵל שֶׁהָיוּ אֲרִיסִין לְנָכְרִים בְּסוּרְיָא, רַבִּי אֱלִיעֶזֶר מְחַיֵּב פֵּרוֹתֵיהֶם בַּמַּעַשְׂרוֹת וּבַשְּׁבִיעִית, וְרַבָּן גַּמְלִיאֵל פּוֹטֵר. רַבָּן גַּמְלִיאֵל אוֹמֵר, שְׁתֵּי חַלּוֹת בְּסוּרְיָא. וְרַבִּי אֱלִיעֶזֶר אוֹמֵר, חַלָּה אֶחָת. אָחֲזוּ קֻלּוֹ שֶׁל רַבָּן גַּמְלִיאֵל וְקֻלּוֹ שֶׁל רַבִּי אֱלִיעֶזֶר. חָזְרוּ לִנְהוֹג כְּדִבְרֵי רַבָּן גַּמְלִיאֵל בִּשְׁתֵּי דְרָכִים:
Żyd, który był dzierżawcą nie-Żydów w Syrii: rabin Eliezer zobowiązuje ich produkty w Ma'aserot [dziesięcina] i w [prawach] roku sabatowego; ale Rabban Gamliel to wyklucza. Rabban Gamliel mówi: [trzeba dać] dwie [części] chałki w Syrii; ale Rabbi Eliezer mówi: [tylko] jedna [część] Challah . Przyjęli łagodne orzeczenie rabbana Gamliela i łagodne orzeczenie rabina Eliezera. Wrócili i działali zgodnie z Rabbanem Gamlielem w obu aspektach.
Tosefta Terumot
A Jew and a Gentile that bought a field in Syria, behold they are like untithed produce and like tithes that are mixed together, the words of Rebbi. Rabbi Shimon ben Gamaliel says, the portion [belonging to] the Jew are liable in tithes, and the portion [belonging to] the Gentile are exempt from tithes. A Jew that bought a field in Syria, even though he went back and sold it to a Gentile, [the field] is liable in tithes and in shevi'it (the laws of the sabbatical year), because it had previously been liable. But [in the case of a field owned by a Gentile but worked on by Jewish] sharecroppers or tenant farmers or the families [of Jewish sharecroppers], or [in the case where] a Gentile mortgaged his field to a Jew, even though he acted based on [Jewish] law, [the field] is exempt from tithes and from shevi'it [because ownership is retained by a Gentile, see Gitt. 43b:11].
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