4ד׳
1 א

הַכּוֹבֵשׁ, הַשּׁוֹלֵק, הַמּוֹלֵחַ, חַיָּב. הַמְכַמֵּן בָּאֲדָמָה, פָּטוּר. הַמְטַבֵּל בַּשָּׂדֶה, פָּטוּר. הַפּוֹצֵעַ זֵיתִים שֶׁיֵּצֵא מֵהֶם הַשְּׂרָף, פָּטוּר. הַסּוֹחֵט זֵיתִים עַל בְּשָׂרוֹ, פָּטוּר. אִם סָחַט וְנָתַן לְתוֹךְ יָדוֹ, חַיָּב. הַמְקַפֵּא לְתַבְשִׁיל, פָּטוּר. לִקְדֵרָה, חַיָּב, מִפְּנֵי שֶׁהוּא כְבוֹר קָטָן:

If he pickled, stewed, or salted [produce], he is liable [to give tithes]. If he stored [produce] in the ground [in order to warm it up] he is exempt. If he dipped it [while yet] in the field, he is exempt. If he split olives so that the bitter taste may come out of them, he is exempt. If he squeezed olives against his skin, he is exempt. If he squeezed them and put [the oil] into his hand, he is liable. One who makes a viscous liquid [from grapes or olives] in order to put it in a dish is exempt. But if to put it in an [empty] pot, he is liable for it is like a small vat.

2 ב

תִּינוֹקוֹת שֶׁטָּמְנוּ תְאֵנִים לְשַׁבָּת, וְשָׁכְחוּ לְעַשְּׂרָן, לֹא יֹאכְלוּ לְמוֹצָאֵי שַׁבָּת עַד שֶׁיְּעַשְּׂרוּ. כַּלְכָּלַת שַׁבָּת, בֵּית שַׁמַּאי פּוֹטְרִין וּבֵית הִלֵּל מְחַיְּבִין. רַבִּי יְהוּדָה אוֹמֵר, אַף הַלּוֹקֵט אֶת הַכַּלְכָּלָה לִשְׁלֹחַ לַחֲבֵרוֹ, לֹא יֹאכַל עַד שֶׁיִּתְעַשֵּׂר:

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.

3 ג

הַנּוֹטֵל זֵיתִים מִן הַמַּעֲטָן, טוֹבֵל אֶחָד אֶחָד בְּמֶלַח וְאוֹכֵל. אִם מָלַח וְנָתַן לְפָנָיו, חַיָּב. רַבִּי אֱלִיעֶזֶר אוֹמֵר, מִן הַמַּעֲטָן הַטָּהוֹר חַיָּב, וּמִן הַטָּמֵא פָּטוּר, מִפְּנֵי שֶׁהוּא מַחֲזִיר אֶת הַמּוֹתָר:

One who took olives from a vat may dip them one at a time in salt, and eat them. But if he salted them, and put them in front of him, he is liable [for tithes]. Rabbi Eliezer said: from a pure vat he is liable but from an impure [vat] he is exempt because can put back the leftovers.

4 ד

שׁוֹתִים עַל הַגַּת, בֵּין עַל הַחַמִּין בֵּין עַל הַצּוֹנֵן פָּטוּר, דִּבְרֵי רַבִּי מֵאִיר. רַבִּי אֶלְעָזָר בְּרַבִּי צָדוֹק מְחַיֵּב. וַחֲכָמִים אוֹמְרִים, עַל הַחַמִּין חַיָּב, וְעַל הַצּוֹנֵן פָּטוּר:

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.

5 ה

הַמְקַלֵּף שְׂעוֹרִים, מְקַלֵּף אַחַת אַחַת וְאוֹכֵל. וְאִם קִלֵּף וְנָתַן לְתוֹךְ יָדוֹ, חַיָּב. הַמּוֹלֵל מְלִילוֹת שֶׁל חִטִּים, מְנַפֶּה מִיָּד לְיָד וְאוֹכֵל. וְאִם נִפָּה וְנָתַן לְתוֹךְ חֵיקוֹ, חַיָּב. כֻּסְבָּר שֶׁזְּרָעָהּ לְזֶרַע, יַרְקָהּ פָּטוּר. זְרָעָהּ לְיָרָק, מִתְעַשֶּׂרֶת זֶרַע וְיָרָק. רַבִּי אֱלִיעֶזֶר אוֹמֵר, הַשֶּׁבֶת מִתְעַשֶּׂרֶת זֶרַע וְיָרָק וְזֵירִין. וַחֲכָמִים אוֹמְרִים, אֵינוֹ מִתְעַשֵּׂר זֶרַע וְיָרָק אֶלָּא הַשַּׁחֲלַיִם וְהַגַּרְגִּיר בִּלְבָד:

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.

6 ו

רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל אוֹמֵר, תְּמָרוֹת שֶׁל תִּלְתָּן וְשֶׁל חַרְדָּל וְשֶׁל פּוֹל הַלָּבָן, חַיָּבוֹת בַּמַּעֲשֵׂר. רַבִּי אֱלִיעֶזֶר אוֹמֵר, הַצָּלָף מִתְעַשֵּׂר תְּמָרוֹת וַאֲבִיּוֹנוֹת וְקַפְרָס. רַבִּי עֲקִיבָא אוֹמֵר, אֵין מִתְעַשֵּׂר אֶלָּא אֲבִיּוֹנוֹת, מִפְּנֵי שֶׁהֵן פֶּרִי:

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.