tithe

One who buys wine among Samaritans, he may say: “Two logs which I shall set apart shall be terumah, ten logs tithe, and nine logs second tithe.” He may then pour the wine and drink it.

He had figs of tevel in his house, and he is in the house of study or in the field: he may say: “The two figs which I shall set apart shall be terumah, ten figs shall be first tithe, and nine figs second tithe.” If the figs were demai, he may say: “Whatever I shall separate tomorrow will be tithe, and the rest of the tithe is adjacent to it. That which I made tithe will become terumat maaser for the whole, and the second tithe is to the north or to the south and it shall be exchanged for money.”

He had figs of tevel in his house, and he is in the house of study or in the field: he may say: “The two figs which I shall set apart shall be terumah, ten figs shall be first tithe, and nine figs second tithe.” If the figs were demai, he may say: “Whatever I shall separate tomorrow will be tithe, and the rest of the tithe is adjacent to it. That which I made tithe will become terumat maaser for the whole, and the second tithe is to the north or to the south and it shall be exchanged for money.”

He had figs of tevel in his house, and he is in the house of study or in the field: he may say: “The two figs which I shall set apart shall be terumah, ten figs shall be first tithe, and nine figs second tithe.” If the figs were demai, he may say: “Whatever I shall separate tomorrow will be tithe, and the rest of the tithe is adjacent to it. That which I made tithe will become terumat maaser for the whole, and the second tithe is to the north or to the south and it shall be exchanged for money.”

He had figs of tevel in his house, and he is in the house of study or in the field: he may say: “The two figs which I shall set apart shall be terumah, ten figs shall be first tithe, and nine figs second tithe.” If the figs were demai, he may say: “Whatever I shall separate tomorrow will be tithe, and the rest of the tithe is adjacent to it. That which I made tithe will become terumat maaser for the whole, and the second tithe is to the north or to the south and it shall be exchanged for money.”

He had figs of tevel in his house, and he is in the house of study or in the field: he may say: “The two figs which I shall set apart shall be terumah, ten figs shall be first tithe, and nine figs second tithe.” If the figs were demai, he may say: “Whatever I shall separate tomorrow will be tithe, and the rest of the tithe is adjacent to it. That which I made tithe will become terumat maaser for the whole, and the second tithe is to the north or to the south and it shall be exchanged for money.”

He had figs of tevel in his house, and he is in the house of study or in the field: he may say: “The two figs which I shall set apart shall be terumah, ten figs shall be first tithe, and nine figs second tithe.” If the figs were demai, he may say: “Whatever I shall separate tomorrow will be tithe, and the rest of the tithe is adjacent to it. That which I made tithe will become terumat maaser for the whole, and the second tithe is to the north or to the south and it shall be exchanged for money.”

One hundred [parts of] tevel which [were mixed with] a hundred [parts of] common produce, one must take out a hundred and one [parts]. One hundred [parts of] tevel which [were mixed with] a hundred [parts of first] tithe, one must take out a hundred and one [parts]. One hundred [parts of] common produce from which tithes had been separated [were mixed with] a hundred [parts of] tithe, one must take out a hundred and ten [parts]. One hundred [parts of] tevel [were mixed with] ninety [parts of] tithe, or ninety [parts of] tevel [were mixed with] eighty [parts of] tithe, he has not lost anything. This is the general rule: whenever the tevel is the greater [portion of the mixture] he has not lost anything.

One hundred [parts of] tevel which [were mixed with] a hundred [parts of] common produce, one must take out a hundred and one [parts]. One hundred [parts of] tevel which [were mixed with] a hundred [parts of first] tithe, one must take out a hundred and one [parts]. One hundred [parts of] common produce from which tithes had been separated [were mixed with] a hundred [parts of] tithe, one must take out a hundred and ten [parts]. One hundred [parts of] tevel [were mixed with] ninety [parts of] tithe, or ninety [parts of] tevel [were mixed with] eighty [parts of] tithe, he has not lost anything. This is the general rule: whenever the tevel is the greater [portion of the mixture] he has not lost anything.

One hundred [parts of] tevel which [were mixed with] a hundred [parts of] common produce, one must take out a hundred and one [parts]. One hundred [parts of] tevel which [were mixed with] a hundred [parts of first] tithe, one must take out a hundred and one [parts]. One hundred [parts of] common produce from which tithes had been separated [were mixed with] a hundred [parts of] tithe, one must take out a hundred and ten [parts]. One hundred [parts of] tevel [were mixed with] ninety [parts of] tithe, or ninety [parts of] tevel [were mixed with] eighty [parts of] tithe, he has not lost anything. This is the general rule: whenever the tevel is the greater [portion of the mixture] he has not lost anything.

One hundred [parts of] tevel which [were mixed with] a hundred [parts of] common produce, one must take out a hundred and one [parts]. One hundred [parts of] tevel which [were mixed with] a hundred [parts of first] tithe, one must take out a hundred and one [parts]. One hundred [parts of] common produce from which tithes had been separated [were mixed with] a hundred [parts of] tithe, one must take out a hundred and ten [parts]. One hundred [parts of] tevel [were mixed with] ninety [parts of] tithe, or ninety [parts of] tevel [were mixed with] eighty [parts of] tithe, he has not lost anything. This is the general rule: whenever the tevel is the greater [portion of the mixture] he has not lost anything.

One who had ten rows each containing ten jugs of wine, and said: “One exterior row shall be tithe,” and it is not known which row [he meant], he must take two jugs [each from the ends of] a diagonal line. [If he had said:] “One half of one exterior row shall be tithe” and it is not known which half row [he meant], he must take four jugs from the four corners. [If he had said:] “One row shall be tithe,” and it is not known which row [he meant], he must take one [whole] row in a diagonal line. [If he had said:] “Half of one row shall be tithe,” and it is not known which half row [he meant], he must take two rows in a diagonal line. [If he had said:] “One jug shall be tithe,” and it is not known which jug [he meant],he must take from every jug.

One who had ten rows each containing ten jugs of wine, and said: “One exterior row shall be tithe,” and it is not known which row [he meant], he must take two jugs [each from the ends of] a diagonal line. [If he had said:] “One half of one exterior row shall be tithe” and it is not known which half row [he meant], he must take four jugs from the four corners. [If he had said:] “One row shall be tithe,” and it is not known which row [he meant], he must take one [whole] row in a diagonal line. [If he had said:] “Half of one row shall be tithe,” and it is not known which half row [he meant], he must take two rows in a diagonal line. [If he had said:] “One jug shall be tithe,” and it is not known which jug [he meant],he must take from every jug.

One who had ten rows each containing ten jugs of wine, and said: “One exterior row shall be tithe,” and it is not known which row [he meant], he must take two jugs [each from the ends of] a diagonal line. [If he had said:] “One half of one exterior row shall be tithe” and it is not known which half row [he meant], he must take four jugs from the four corners. [If he had said:] “One row shall be tithe,” and it is not known which row [he meant], he must take one [whole] row in a diagonal line. [If he had said:] “Half of one row shall be tithe,” and it is not known which half row [he meant], he must take two rows in a diagonal line. [If he had said:] “One jug shall be tithe,” and it is not known which jug [he meant],he must take from every jug.

One who had ten rows each containing ten jugs of wine, and said: “One exterior row shall be tithe,” and it is not known which row [he meant], he must take two jugs [each from the ends of] a diagonal line. [If he had said:] “One half of one exterior row shall be tithe” and it is not known which half row [he meant], he must take four jugs from the four corners. [If he had said:] “One row shall be tithe,” and it is not known which row [he meant], he must take one [whole] row in a diagonal line. [If he had said:] “Half of one row shall be tithe,” and it is not known which half row [he meant], he must take two rows in a diagonal line. [If he had said:] “One jug shall be tithe,” and it is not known which jug [he meant],he must take from every jug.

One who had ten rows each containing ten jugs of wine, and said: “One exterior row shall be tithe,” and it is not known which row [he meant], he must take two jugs [each from the ends of] a diagonal line. [If he had said:] “One half of one exterior row shall be tithe” and it is not known which half row [he meant], he must take four jugs from the four corners. [If he had said:] “One row shall be tithe,” and it is not known which row [he meant], he must take one [whole] row in a diagonal line. [If he had said:] “Half of one row shall be tithe,” and it is not known which half row [he meant], he must take two rows in a diagonal line. [If he had said:] “One jug shall be tithe,” and it is not known which jug [he meant],he must take from every jug.

Sabbatical year produce may be used for food, drink and for anointing. That which is usually eaten can be used for food only; that which is usually used for anointing can be used only for anointing, and that which is usually used for drinking can be used for drink only. One may not anoint with wine and vinegar, but he may anoint with oil. So too with terumah and second tithe. Greater leniency was applied to [oil of] the seventh year, since it can be used for lamp-kindling.

They do not take terumah from ‘gleanings’, from ‘the forgotten sheaf’, from peah or from ownerless produce. [Neither is it taken] from first tithe from which terumah had already been taken, nor from second tithe and dedicated produce that had been redeemed. [Nor is it taken] from that which is subject [to terumah] for that which is exempt [from terumah], nor from that which is exempt for that which is subject. Nor from produce already plucked [from the soil] for that attached to it, nor from that attached [to the soil] for that already plucked. Nor from new produce for old, nor from old for new. Nor from produce from the land of Israel for produce grown outside the land, nor from that grown out of the land for that grown in the land. [In all these cases] if they did take terumah, their terumah is not terumah.

They do not take terumah from ‘gleanings’, from ‘the forgotten sheaf’, from peah or from ownerless produce. [Neither is it taken] from first tithe from which terumah had already been taken, nor from second tithe and dedicated produce that had been redeemed. [Nor is it taken] from that which is subject [to terumah] for that which is exempt [from terumah], nor from that which is exempt for that which is subject. Nor from produce already plucked [from the soil] for that attached to it, nor from that attached [to the soil] for that already plucked. Nor from new produce for old, nor from old for new. Nor from produce from the land of Israel for produce grown outside the land, nor from that grown out of the land for that grown in the land. [In all these cases] if they did take terumah, their terumah is not terumah.

They may not give terumah from impure [produce] for that which is pure. If he did give: If unwittingly, the terumah is valid; If intentionally he has done nothing. So too, if a Levite had [unclean] tithe [from which terumah] had not been given, and he gave terumah from this, if unwittingly, the terumah is valid, if intentionally he has done nothing. Rabbi Judah says: if he knew of it at the outset, even if done in error, he has done nothing.

If one says: “The terumah of this pile is within it,” or, “its tithes are within it,” or, “the terumah of tithe [terumat maaser] is within it:” Rabbi Shimon says: he has thereby designated it. But the sages say: not unless he said, “It is in the north or south of it.” Rabbi Elazar Hisma says: one who says, “The terumah of this pile is taken from it for it,” he has thereby designated it. Rabbi Eliezer ben Yaakov says: one who says, “The tenth part of this tithe is terumah of tithe for that pile,” he has thereby designated it.

If one says: “The terumah of this pile is within it,” or, “its tithes are within it,” or, “the terumah of tithe [terumat maaser] is within it:” Rabbi Shimon says: he has thereby designated it. But the sages say: not unless he said, “It is in the north or south of it.” Rabbi Elazar Hisma says: one who says, “The terumah of this pile is taken from it for it,” he has thereby designated it. Rabbi Eliezer ben Yaakov says: one who says, “The tenth part of this tithe is terumah of tithe for that pile,” he has thereby designated it.

If one says: “The terumah of this pile is within it,” or, “its tithes are within it,” or, “the terumah of tithe [terumat maaser] is within it:” Rabbi Shimon says: he has thereby designated it. But the sages say: not unless he said, “It is in the north or south of it.” Rabbi Elazar Hisma says: one who says, “The terumah of this pile is taken from it for it,” he has thereby designated it. Rabbi Eliezer ben Yaakov says: one who says, “The tenth part of this tithe is terumah of tithe for that pile,” he has thereby designated it.

He who gives terumah before first-fruits, or first tithe before terumah, or second tithe before first tithe, although he transgresses a negative commandment, that which he has done is done, for it is said: “You shall not delaying the skimming of the first yield of your vats” (Exodus 22:28).

He who gives terumah before first-fruits, or first tithe before terumah, or second tithe before first tithe, although he transgresses a negative commandment, that which he has done is done, for it is said: “You shall not delaying the skimming of the first yield of your vats” (Exodus 22:28).

He who gives terumah before first-fruits, or first tithe before terumah, or second tithe before first tithe, although he transgresses a negative commandment, that which he has done is done, for it is said: “You shall not delaying the skimming of the first yield of your vats” (Exodus 22:28).

From where do we derive that first-fruits must precede terumah, seeing that this one is called “terumah” and “the first” and the other is [also] called “terumah” and “the first”? Rather first-fruits take precedence since they are the first fruits of all produce. And terumah comes before the first tithe also because it is called “first.” And first tithe [precedes second tithe,] because it includes that which is called “first.”

From where do we derive that first-fruits must precede terumah, seeing that this one is called “terumah” and “the first” and the other is [also] called “terumah” and “the first”? Rather first-fruits take precedence since they are the first fruits of all produce. And terumah comes before the first tithe also because it is called “first.” And first tithe [precedes second tithe,] because it includes that which is called “first.”

From where do we derive that first-fruits must precede terumah, seeing that this one is called “terumah” and “the first” and the other is [also] called “terumah” and “the first”? Rather first-fruits take precedence since they are the first fruits of all produce. And terumah comes before the first tithe also because it is called “first.” And first tithe [precedes second tithe,] because it includes that which is called “first.”

He who intends saying ‘terumah’ and says ‘tithe’, or ‘tithe’ and says ‘terumah’; ‘Burnt-offering’ and he says ‘peace-offering’, or ‘peace-offering’ and he says ‘burnt-offering’; ‘[I vow] that I will not enter this house,’ and says ‘that house’, ‘That I will not derive any benefit from this [man],’ and says ‘from that [man],’ he has said nothing until his heart and mind are at one.

He who intends saying ‘terumah’ and says ‘tithe’, or ‘tithe’ and says ‘terumah’; ‘Burnt-offering’ and he says ‘peace-offering’, or ‘peace-offering’ and he says ‘burnt-offering’; ‘[I vow] that I will not enter this house,’ and says ‘that house’, ‘That I will not derive any benefit from this [man],’ and says ‘from that [man],’ he has said nothing until his heart and mind are at one.

One who wishes to give more terumah: Rabbi Eliezer says: he may give up to a tenth part, as in the case of heave-offering of tithe. [If he gave] more than this [measure] he must make it terumah of tithe for other produce. Rabbi Ishmael says: half non-sacred produce and half terumah. Rabbi Tarfon and Rabbi Akiba say: as long as he retains a part as non-sacred produce.

One who wishes to give more terumah: Rabbi Eliezer says: he may give up to a tenth part, as in the case of heave-offering of tithe. [If he gave] more than this [measure] he must make it terumah of tithe for other produce. Rabbi Ishmael says: half non-sacred produce and half terumah. Rabbi Tarfon and Rabbi Akiba say: as long as he retains a part as non-sacred produce.

If a seah of unclean terumah fell into less than a hundred seahs of hullin, or first tithe, or second tithe, or dedicated property, whether these were unclean or clean, they must all be left to rot. If the seah [of terumah] was clean, [the mixture] must be sold to priests at the price of terumah, excluding the value of that seah itself. If it fell into first tithe, he should declare terumah of tithe. And if it fell into second tithe or dedicated property, they must be redeemed. If the hullin was unclean, it may be eaten in small quantities, or roasted, or kneaded with fruit juice, or divided into pieces of dough so that the size of one egg be not in any one place.

If a seah of unclean terumah fell into less than a hundred seahs of hullin, or first tithe, or second tithe, or dedicated property, whether these were unclean or clean, they must all be left to rot. If the seah [of terumah] was clean, [the mixture] must be sold to priests at the price of terumah, excluding the value of that seah itself. If it fell into first tithe, he should declare terumah of tithe. And if it fell into second tithe or dedicated property, they must be redeemed. If the hullin was unclean, it may be eaten in small quantities, or roasted, or kneaded with fruit juice, or divided into pieces of dough so that the size of one egg be not in any one place.

If a seah of unclean terumah fell into less than a hundred seahs of hullin, or first tithe, or second tithe, or dedicated property, whether these were unclean or clean, they must all be left to rot. If the seah [of terumah] was clean, [the mixture] must be sold to priests at the price of terumah, excluding the value of that seah itself. If it fell into first tithe, he should declare terumah of tithe. And if it fell into second tithe or dedicated property, they must be redeemed. If the hullin was unclean, it may be eaten in small quantities, or roasted, or kneaded with fruit juice, or divided into pieces of dough so that the size of one egg be not in any one place.

If a seah of unclean terumah fell into less than a hundred seahs of hullin, or first tithe, or second tithe, or dedicated property, whether these were unclean or clean, they must all be left to rot. If the seah [of terumah] was clean, [the mixture] must be sold to priests at the price of terumah, excluding the value of that seah itself. If it fell into first tithe, he should declare terumah of tithe. And if it fell into second tithe or dedicated property, they must be redeemed. If the hullin was unclean, it may be eaten in small quantities, or roasted, or kneaded with fruit juice, or divided into pieces of dough so that the size of one egg be not in any one place.

If a seah of unclean terumah fell into less than a hundred seahs of hullin, or first tithe, or second tithe, or dedicated property, whether these were unclean or clean, they must all be left to rot. If the seah [of terumah] was clean, [the mixture] must be sold to priests at the price of terumah, excluding the value of that seah itself. If it fell into first tithe, he should declare terumah of tithe. And if it fell into second tithe or dedicated property, they must be redeemed. If the hullin was unclean, it may be eaten in small quantities, or roasted, or kneaded with fruit juice, or divided into pieces of dough so that the size of one egg be not in any one place.

They may not make repayment from gleanings, from forgotten sheaf, from peah or ownerless property. Nor from first tithe from which terumah has been taken, nor from second tithe or dedicated produce which have been redeemed, because one dedicated thing (kadosh) cannot be used to redeem another dedicated thing (kadosh), the words of Rabbi Meir. But the sages permit [payment] with these.

They may not make repayment from gleanings, from forgotten sheaf, from peah or ownerless property. Nor from first tithe from which terumah has been taken, nor from second tithe or dedicated produce which have been redeemed, because one dedicated thing (kadosh) cannot be used to redeem another dedicated thing (kadosh), the words of Rabbi Meir. But the sages permit [payment] with these.

In all the above cases, if terumah was still in their mouth: Rabbi Eliezer says: they may swallow it. But Rabbi Joshua says: they must spit it out. [If it was said to him], “Your have become unclean”, or “the terumah has become unclean”, Rabbi Eliezer says: he may swallow it. But Rabbi Joshua says: he must spit it out. [If it was said to him], “You were unclean” or “the terumah was unclean”, or it became known that [the food he was eating] was untithed, or that it was first tithe from which terumah had not yet been taken, or second tithe or dedicated produce that had not been redeemed, or if he tasted the taste of a bug in his mouth, he must spit it out.

In all the above cases, if terumah was still in their mouth: Rabbi Eliezer says: they may swallow it. But Rabbi Joshua says: they must spit it out. [If it was said to him], “Your have become unclean”, or “the terumah has become unclean”, Rabbi Eliezer says: he may swallow it. But Rabbi Joshua says: he must spit it out. [If it was said to him], “You were unclean” or “the terumah was unclean”, or it became known that [the food he was eating] was untithed, or that it was first tithe from which terumah had not yet been taken, or second tithe or dedicated produce that had not been redeemed, or if he tasted the taste of a bug in his mouth, he must spit it out.

And it is also subject to tithes and poor man’s tithe. Both Israelites and priests that are poor may accept them, but the poor Israelites must sell that which is theirs to the priest for the price of terumah and the money belongs to them. He who beats the grain with sticks [instead of threshing with an animal] is to be praised. But he who threshes it [by having an animal walk on it] what should he do? He must suspend baskets from the neck of the animal and place in them from the same kind, with the result that he will neither muzzle the animal nor feed it terumah.

What grows from terumah is terumah, but that which grows from growths [of terumah] is hullin. As for untithed produce, first tithe, after-growths from the sabbatical year, terumah grown outside the land, mixtures of hullin with terumah (medumma) and first-fruits what grows from them is hullin. What grows from dedicated produce and second tithe is hullin and it is to be redeemed [at its value] at the time when it was sown.

What grows from terumah is terumah, but that which grows from growths [of terumah] is hullin. As for untithed produce, first tithe, after-growths from the sabbatical year, terumah grown outside the land, mixtures of hullin with terumah (medumma) and first-fruits what grows from them is hullin. What grows from dedicated produce and second tithe is hullin and it is to be redeemed [at its value] at the time when it was sown.

Fenugreek which fell into a vat of wine: If it was terumah or second tithe and there is in the seed alone without the stalk sufficient to impart a flavor [it is forbidden]. But if it was seventh year produce or mixed seeds in vineyards, or dedicated produce, [it is forbidden] if in both seed and stalk there is sufficient to impart a flavor.

One must not make dates into honey, apples into wine, winter-grapes into vinegar, or change any other kind of fruit that is terumah or second tithe from their natural state, except olives and grapes. One does not receive forty lashes on account of orlah except with that which comes from olives and grapes. Liquids cannot be brought as first fruits, except with that which comes from olives and grapes. And no fruit juice is susceptible to uncleanness as liquids except with that which comes from olives and grapes. And nothing [that is derived from fruit] can be offered on the altar except with that which comes from olives and grapes.

They said a general principle concerning tithes: whatever is food, and is looked after, and grows from the land, is liable for tithes. And they have further stated another general principle [concerning tithes]: whatever is considered food both at the beginning and at the conclusion [of its growth] even though he holds on to it in order to increase the quantity of food, is liable [to tithe] whether [it is harvested] in its earlier or later stages. But whatever is not considered food in the earlier stages [of its growth] but only in its later stages, is not liable [to tithe] until it can be considered food.

They said a general principle concerning tithes: whatever is food, and is looked after, and grows from the land, is liable for tithes. And they have further stated another general principle [concerning tithes]: whatever is considered food both at the beginning and at the conclusion [of its growth] even though he holds on to it in order to increase the quantity of food, is liable [to tithe] whether [it is harvested] in its earlier or later stages. But whatever is not considered food in the earlier stages [of its growth] but only in its later stages, is not liable [to tithe] until it can be considered food.

Carobs [are liable to] tithes after they form dark spots; similarly all black fruits after they form dark spots. Pears and crustumenian pears, quinces, and medlars [are liable to tithes] after their surface begins to grow smooth; similarly all white fruits, after their surface begins to grow smooth. Fenugreek [is liable to tithe] when the seeds [can be planted and] will grow. Grain and olives after they are one-third ripe.

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. Rabbi Shimon exempts the etrog in the earlier stages. 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.

Wine [is liable for tithes] after it has been skimmed [in the lower part of the winepress]. Even though it has been skimmed, he may take from the upper winepress, or from the duct, and drink [without taking out tithe]. Oil [is liable for tithes] after it has gone down into the trough. But even after it has gone down into the trough he may still take oil from the pressing bale, or from the press beam, or from the boards between the press [without tithing,] And he may put such oil on a cake, or large plate. But he should not put the oil in a dish or stewpot, while they are boiling. Rabbi Judah says: he may put it into anything except that which contains vinegar or brine.

A cake of pressed figs [is liable for tithes] from the moment it has been smoothed out [with fruit juice]. They may smooth them out with [the juice of] untithed figs or grapes. Rabbi Judah forbids this. If one smoothed with grapes, it is not susceptible to uncleanness. Rabbi Judah says it is susceptible. Dried figs [are liable to tithe] after they have been pressed [into a jar]. And [figs] stored in a bin [are liable to tithe] after they have been pressed. If one was pressing [the figs] into a jar, or pressing them in a storage bin, and the jar was broken or the storage bin opened, he may not make a chance meal of them. Rabbi Yose permits this.

A cake of pressed figs [is liable for tithes] from the moment it has been smoothed out [with fruit juice]. They may smooth them out with [the juice of] untithed figs or grapes. Rabbi Judah forbids this. If one smoothed with grapes, it is not susceptible to uncleanness. Rabbi Judah says it is susceptible. Dried figs [are liable to tithe] after they have been pressed [into a jar]. And [figs] stored in a bin [are liable to tithe] after they have been pressed. If one was pressing [the figs] into a jar, or pressing them in a storage bin, and the jar was broken or the storage bin opened, he may not make a chance meal of them. Rabbi Yose permits this.

If one was passing through the street, and said “Take for yourself from my figs,” one may eat them and be exempt from tithes. Therefore if they brought them into their houses, they must separate [tithes and terumah] as if they were certainly untithed. [If he said], “Take and bring it into your houses,” they may not make a chance meal of them. Therefore if they brought them into their houses, they need tithe them only as demai.

If they were sitting at the gate or a shop, and one said [to them], “Take for yourselves figs,” they may eat and be exempt from tithes, but the owner of the gate, or the owner of the shop, is liable [to give tithe]. Rabbi Judah exempts him unless he turns his face or changes the place where he was sitting [and selling].

One who says to his friend: “Here is this issar, give me five figs for it”, he may not eat of [them] until he has tithed them, the words of Rabbi Meir. Rabbi Judah says: if he ate them one by one, he is exempt, but if he gathered them [to eat them] together, he is liable [to tithe.] Rabbi Judah said: it happened in a rose-garden in Jerusalem that there were figs being sold three or four for an issar, and neither terumah nor tithe was ever given from it.

One who says to his friend: “Here is this issar, give me five figs for it”, he may not eat of [them] until he has tithed them, the words of Rabbi Meir. Rabbi Judah says: if he ate them one by one, he is exempt, but if he gathered them [to eat them] together, he is liable [to tithe.] Rabbi Judah said: it happened in a rose-garden in Jerusalem that there were figs being sold three or four for an issar, and neither terumah nor tithe was ever given from it.

One who says to his friend: “Here is an issar for ten figs which I choose for myself,” he may choose them and eat [one at a time without tithing]. [If he said] “For a cluster of grapes which I choose for myself,” he may pick grapes from the cluster and eat. [If he said], “For a pomegranate which I choose for myself,” he may take apart [the pomegranate] and eat [it one piece at a time]. [If he said] “For a watermelon, which I choose for myself,” he may slice and eat [it one piece at a time]. But if he said “For these twenty figs,” or “For these two clusters,” or “For these two water-melons,” he may eat them in his usual way and be exempt [from tithe], because he bought them while they were still attached to the ground.

If one found cut figs on the road, or even beside a field [where cut figs] have been spread [to dry], and similarly, if a fig tree overhangs the road, and he found figs beneath it, they are allowed [with regard to the laws] of robbery, and they are exempt from tithe. But if they were olives and carobs, they are liable. If one found dried figs, then if the majority of people had already trodden [their figs], he must tithe [them], but if not he is exempt. If one found slices of fig-cake he is liable [to tithe] since it is obvious they come from something whose processing had been fully completed. With carobs, if they had not yet been on the top of the roof, he may take some down for his animals and be exempt [from tithe] since he returns that which is left over.

If one found cut figs on the road, or even beside a field [where cut figs] have been spread [to dry], and similarly, if a fig tree overhangs the road, and he found figs beneath it, they are allowed [with regard to the laws] of robbery, and they are exempt from tithe. But if they were olives and carobs, they are liable. If one found dried figs, then if the majority of people had already trodden [their figs], he must tithe [them], but if not he is exempt. If one found slices of fig-cake he is liable [to tithe] since it is obvious they come from something whose processing had been fully completed. With carobs, if they had not yet been on the top of the roof, he may take some down for his animals and be exempt [from tithe] since he returns that which is left over.

If one found cut figs on the road, or even beside a field [where cut figs] have been spread [to dry], and similarly, if a fig tree overhangs the road, and he found figs beneath it, they are allowed [with regard to the laws] of robbery, and they are exempt from tithe. But if they were olives and carobs, they are liable. If one found dried figs, then if the majority of people had already trodden [their figs], he must tithe [them], but if not he is exempt. If one found slices of fig-cake he is liable [to tithe] since it is obvious they come from something whose processing had been fully completed. With carobs, if they had not yet been on the top of the roof, he may take some down for his animals and be exempt [from tithe] since he returns that which is left over.

If one found cut figs on the road, or even beside a field [where cut figs] have been spread [to dry], and similarly, if a fig tree overhangs the road, and he found figs beneath it, they are allowed [with regard to the laws] of robbery, and they are exempt from tithe. But if they were olives and carobs, they are liable. If one found dried figs, then if the majority of people had already trodden [their figs], he must tithe [them], but if not he is exempt. If one found slices of fig-cake he is liable [to tithe] since it is obvious they come from something whose processing had been fully completed. With carobs, if they had not yet been on the top of the roof, he may take some down for his animals and be exempt [from tithe] since he returns that which is left over.

Which courtyard is it which makes [the produce] liable to tithe? Rabbi Ishmael says: the Tyrian yard for the vessels are protected therein. Rabbi Akiva says: any courtyard which one person may open and another may shut is exempt. Rabbi Nehemiah says: any courtyard in which a man is not ashamed to eat is liable. Rabbi Yose says: any courtyard into which a person may enter and no one says to him, “what are you looking for” is exempt. Rabbi Judah says: if there are two courtyards one within the other, the inner one makes liable and the outer one is exempt.

A vine which was planted in a courtyard: one may take a whole cluster [and eat it without tithing]. Similarly with a pomegranate, or a melon, the words of Rabbi Tarfon. Rabbi Akiva says: he can pick single berries from the cluster, or split the pomegranate into slices, or cut slices of melon [and eat without tithing]. Coriander which was sown in a courtyard: one may pluck leaf by leaf and eat [without tithing], but if he ate them together he is liable [for tithes]. Savory and hyssop, and thyme which are in the courtyard, if they are kept watch over, they are liable for tithe.

Children who have hidden figs [in the field] for Shabbat and they forgot to tithe them, they must not be eaten after Shabbat until they have been tithed. In the case of a basket of fruits for Shabbat: Bet Shammai exempt it from tithes; But Bet Hillel makes it liable. Rabbi Judah says: even one who has gathered a basket of fruit to send as a present to his friend, must not eat of them, until they have been tithed.

One may drink [wine] out of the winepress, whether [it is mixed] with hot or cold water, and be exempt [from tithes], the words of Rabbi Meir. Rabbi Eliezer bar Zadok says he is liable. But the sages say: with hot water he is liable [to tithe] but with cold water, he is exempt.

One who husks barley may husk one at a time and eat [without tithing], but if he husked and put them into his hand, he is liable [to tithe]. One who rubs [ears of] wheat may blow out [the chaff of the wheat] from hand to hand and eat, but if he blows and puts the grain in his lap he is liable. Coriander which was sown for the sake of the seed, the plant is exempt [from tithes]. If he sowed it for the sake of the plant then both the seed and the plant must be tithed. Rabbi Eliezer said: as for dill, tithe must be given from the seed and the plant, and the pods. But the sages say: only in the case of cress and eruca are both the seeds and plant tithed.

One who husks barley may husk one at a time and eat [without tithing], but if he husked and put them into his hand, he is liable [to tithe]. One who rubs [ears of] wheat may blow out [the chaff of the wheat] from hand to hand and eat, but if he blows and puts the grain in his lap he is liable. Coriander which was sown for the sake of the seed, the plant is exempt [from tithes]. If he sowed it for the sake of the plant then both the seed and the plant must be tithed. Rabbi Eliezer said: as for dill, tithe must be given from the seed and the plant, and the pods. But the sages say: only in the case of cress and eruca are both the seeds and plant tithed.

Rabban Gamaliel says: shoots of fenugreek, of mustard, and of white beans are liable [to tithe]. Rabbi Eliezer says: as for the caper bush, tithes must be given from the shoots, the berries and the blossoms. Rabbi Akiba says: only the berries are tithed since they [alone] count as fruit.

One who uproots turnips and radishes from within his own [property] and plants [them elsewhere] within his own [property] for the purpose of seed, he is liable to tithe, since this is [equivalent to] their threshing floor. If onions take root in an upper story they become clean from any impurity. If some debris fell upon them and they are uncovered, they are regarded as though they were planted in the field.

One who buys a field of vegetables in Syria: If before the season for tithing arrived, then he is liable to tithe. If after the season for tithing he is exempt, and he may go on gathering in his usual manner. Rabbi Judah says: he may even hire workers and gather. Rabban Shimon ben Gamaliel says: When does this apply? If he has bought the land. But if, he has not bought the land, even before the season for tithing arrived he is exempt. Rabbi [Judah Hanasi] says: he must also tithe according to calculation.

One who buys a field of vegetables in Syria: If before the season for tithing arrived, then he is liable to tithe. If after the season for tithing he is exempt, and he may go on gathering in his usual manner. Rabbi Judah says: he may even hire workers and gather. Rabban Shimon ben Gamaliel says: When does this apply? If he has bought the land. But if, he has not bought the land, even before the season for tithing arrived he is exempt. Rabbi [Judah Hanasi] says: he must also tithe according to calculation.

One who makes grape-skin wine, and he put water on by measure, and he finds [afterwards] the same quantity, he is exempt from tithe. Rabbi Judah makes him liable. If he found more than the measure, he must give [tithe] for it from another place, in proportion.

One who makes grape-skin wine, and he put water on by measure, and he finds [afterwards] the same quantity, he is exempt from tithe. Rabbi Judah makes him liable. If he found more than the measure, he must give [tithe] for it from another place, in proportion.

Anthills which have remained the whole night near a pile of grain which was liable to tithe, [the grain found in them] is liable, since it is obvious that they [the ants] have been dragging away the whole night from something [of which the work] had been completed.

Second tithe: one may not sell it, use it as a pledge, exchange it, or use it as a weight. One may not say to his friend [even] in Jerusalem: “Here is [second tithe] wine, give me [in exchange] oil, and the same with all other produce. But people may give it to one another as a free gift.

Second tithe: one may not sell it, use it as a pledge, exchange it, or use it as a weight. One may not say to his friend [even] in Jerusalem: “Here is [second tithe] wine, give me [in exchange] oil, and the same with all other produce. But people may give it to one another as a free gift.

Tithe of cattle: one may not sell it when it is unblemished and alive, and when it is blemished [one may not sell it] neither alive nor slaughtered, nor may one betroth a woman with it. A first-born animal: one may sell it when it is unblemished and alive, and when blemished [one may sell it] both alive and slaughtered, and one may betroth a wife with it. One may not redeem second tithe with unstamped coins, nor with coins which are not current, nor for money which is not in one's possession.

Tithe of cattle: one may not sell it when it is unblemished and alive, and when it is blemished [one may not sell it] neither alive nor slaughtered, nor may one betroth a woman with it. A first-born animal: one may sell it when it is unblemished and alive, and when blemished [one may sell it] both alive and slaughtered, and one may betroth a wife with it. One may not redeem second tithe with unstamped coins, nor with coins which are not current, nor for money which is not in one's possession.

One who bought a domesticated animal for a shelamim offering or a wild animal for non-sacrificial eating, the hide becomes hullin [non-sacred], even though the value of the hide exceeds the value of the flesh. Sealed jars of wine [which were bought] in a place where they were usually sold sealed, the jars are hullin. Walnuts and almonds, their shells become hullin. Grape-skin wine: before it has fermented it cannot be bought with second tithe money, but after it has fermented it may be bought with second tithe money.

One who bought a domesticated animal for a shelamim offering or a wild animal for non-sacrificial eating, the hide becomes hullin [non-sacred], even though the value of the hide exceeds the value of the flesh. Sealed jars of wine [which were bought] in a place where they were usually sold sealed, the jars are hullin. Walnuts and almonds, their shells become hullin. Grape-skin wine: before it has fermented it cannot be bought with second tithe money, but after it has fermented it may be bought with second tithe money.

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Rabbi Shimon says: one may not anoint oneself with oil of second tithe in Jerusalem. But the sages allow it. They said to Rabbi Shimon: if a lenient ruling has been adopted in the case of terumah which is a grave matter, should we not also adopt a lenient ruling in the case of second tithe which is a light matter? He said to them: No; a lenient ruling has been adopted in the case of terumah though it is a grave matter, because in terumah we have adopted a lenient ruling also with regard to vetches and fenugreek, but how can we adopt a lenient ruling in the case of second tithe though it is a light matter, when we have not adopted a lenient ruling in second tithe with regard to vetches and fenugreek?

Rabbi Shimon says: one may not anoint oneself with oil of second tithe in Jerusalem. But the sages allow it. They said to Rabbi Shimon: if a lenient ruling has been adopted in the case of terumah which is a grave matter, should we not also adopt a lenient ruling in the case of second tithe which is a light matter? He said to them: No; a lenient ruling has been adopted in the case of terumah though it is a grave matter, because in terumah we have adopted a lenient ruling also with regard to vetches and fenugreek, but how can we adopt a lenient ruling in the case of second tithe though it is a light matter, when we have not adopted a lenient ruling in second tithe with regard to vetches and fenugreek?

Rabbi Shimon says: one may not anoint oneself with oil of second tithe in Jerusalem. But the sages allow it. They said to Rabbi Shimon: if a lenient ruling has been adopted in the case of terumah which is a grave matter, should we not also adopt a lenient ruling in the case of second tithe which is a light matter? He said to them: No; a lenient ruling has been adopted in the case of terumah though it is a grave matter, because in terumah we have adopted a lenient ruling also with regard to vetches and fenugreek, but how can we adopt a lenient ruling in the case of second tithe though it is a light matter, when we have not adopted a lenient ruling in second tithe with regard to vetches and fenugreek?

Rabbi Shimon says: one may not anoint oneself with oil of second tithe in Jerusalem. But the sages allow it. They said to Rabbi Shimon: if a lenient ruling has been adopted in the case of terumah which is a grave matter, should we not also adopt a lenient ruling in the case of second tithe which is a light matter? He said to them: No; a lenient ruling has been adopted in the case of terumah though it is a grave matter, because in terumah we have adopted a lenient ruling also with regard to vetches and fenugreek, but how can we adopt a lenient ruling in the case of second tithe though it is a light matter, when we have not adopted a lenient ruling in second tithe with regard to vetches and fenugreek?

Fenugreek of second tithe may be eaten when it is still tender. Fenugreek of terumah: Bet Shammai says: whatever is done with it must be done in a state of purity, except when it is used for cleansing the head. But Bet Hillel says: whatever is done with it may be done in a state of impurity, except soaking it in water.

Vetches of second tithe may be eaten when still tender. And they may be brought into Jerusalem and taken out again. If they became unclean: Rabbi Tarfon says: they must be divided among pieces of dough. But the sages say: they may be redeemed. [Vetches] of terumah: Bet Shammai says: they must be soaked and rubbed in a state of purity, but may be given as food [to an animal] in a state of impurity. Bet Hillel says: they must be soaked [only] in a state of purity, but they may be rubbed and given as food [to an animal] in a state of impurity. Shammai says: they must be eaten dry [only]. Rabbi Akiba says: whatever is done with them may be done in a state of impurity.

Hullin coins and second tithe coins which were scattered together: whatever is picked up [one at a time] belongs to second tithe until the sum is completed, and the remainder is hullin. If they were so mixed up as to be taken up by the handful, [they are divided] according to the proportion. This is the general rule: what is picked up [one at a time] must be first given to second tithe, but [what is picked up] mixed [quantity is divided] according to the proportion.

Hullin coins and second tithe coins which were scattered together: whatever is picked up [one at a time] belongs to second tithe until the sum is completed, and the remainder is hullin. If they were so mixed up as to be taken up by the handful, [they are divided] according to the proportion. This is the general rule: what is picked up [one at a time] must be first given to second tithe, but [what is picked up] mixed [quantity is divided] according to the proportion.

Hullin coins and second tithe coins which were scattered together: whatever is picked up [one at a time] belongs to second tithe until the sum is completed, and the remainder is hullin. If they were so mixed up as to be taken up by the handful, [they are divided] according to the proportion. This is the general rule: what is picked up [one at a time] must be first given to second tithe, but [what is picked up] mixed [quantity is divided] according to the proportion.

One who changes copper coins of second tithe for a sela: Bet Shammai says: he may change copper coins for a whole sela. But Bet Hillel says: a shekel of silver and a shekel’s worth of copper coins [can be exchanged for the sela]. Rabbi Meir says: one may not exchange silver and produce for silver. But the sages allow it.

One who exchanges a sela of second tithe in Jerusalem: Bet Shammai says: he may exchange the whole sela for copper coins. Bet Hillel says: a shekel of silver and a shekel’s worth of copper coins [can be exchanged for the sela]. Those discussing before the sages say: silver for three dinars and copper coins for one denar. Rabbi Akiva says: silver for three denars and copper coins for a fourth [of the fourth denar]. Rabbi Tarfon says: four aspers in silver. Shammai says: he must leave it in a shop and eat as much as it is worth.