אַל תִּקְרֵי לִשְׁלֹשׁ אֶלָּא לִשְׁלִישׁ do not read it as “for three [lishelosh]” but as: For one-third [lishelish]. And learn from here that the year for tithes is determined by the date on which the produce reaches one-third of its growth.
וְהָא מִיבְּעֵי לֵיהּ לְגוּפֵיהּ כְּתִיב קְרָא אַחֲרִינָא וּזְרַעְתֶּם אֵת הַשָּׁנָה הַשְּׁמִינִית וַאֲכַלְתֶּם מִן הַתְּבוּאָה יָשָׁן עַד הַשָּׁנָה הַתְּשִׁיעִית The Gemara raises a difficulty: But the phrase is necessary for the meaning of the verse itself, to teach that the sixth year will be blessed so that it yields three years’ worth of produce. The Gemara answers: It is written in another verse: “And you shall sow the eighth year, and eat yet of old produce until the ninth year” (Leviticus 25:22), so that the latter verse teaches about the three years’ worth of produce, and the first verse is available to derive the halakha with regard to one-third growth.
תְּנַן הָתָם הָאוֹרֶז וְהַדּוֹחַן וְהַפְּרָגִין וְהַשּׁוּמְשְׁמִין שֶׁהִשְׁרִישׁוּ לִפְנֵי רֹאשׁ הַשָּׁנָה מִתְעַשְּׂרִין לְשֶׁעָבַר וּמוּתָּרִין בַּשְּׁבִיעִית וְאִם לָאו אֲסוּרִין בַּשְּׁבִיעִית וּמִתְעַשְּׂרִין לְשָׁנָה הַבָּאָה § We learned in a mishna there: Rice, millet, poppy, and sesame that took root before Rosh HaShana are tithed in accordance with the outgoing year, meaning that second tithe is set aside in the first, second, fourth, and fifth years of the Sabbatical cycle, and poor man’s tithe is set aside in the third and sixth years, and they are permitted even if the following year is a Sabbatical Year. If they did not take root before Rosh HaShana, they are prohibited if it is the Sabbatical Year, and in ordinary years they are tithed in accordance with the incoming year.
אָמַר רַבָּה אֲמוּר רַבָּנַן אִילָן בָּתַר חֲנָטָה תְּבוּאָה וְזֵיתִים בָּתַר שְׁלִישׁ יָרָק בָּתַר לְקִיטָה הָנֵי כְּמַאן שַׁוִּינְהוּ רַבָּנַן Rabba said: Say that the Sages said that the tithe year of a tree follows the time of the formation of its fruit, that of grain and olives follows the time that they reach one-third of their growth, and that of vegetables follows the time of their picking. The question may therefore be raised: With regard to these crops, i.e., rice, millet, poppy, and sesame, to what did the Sages equate them? Their tithe year is determined neither by their formation, nor by the time when they reach one-third of their growth, nor by their picking.
הֲדַר אָמַר רַבָּה מִתּוֹךְ שֶׁעֲשׂוּיִין פְּרָכִין פְּרָכִין אָזְלִי רַבָּנַן בָּתַר הַשְׁרָשָׁה Rabba then said: The reason for their uniqueness with regard to tithing is that since these crops do not ripen all at once, but rather, they ripen and are gathered little by little over an extended period of time, if their year were to follow the time of their picking, people might set aside tithes from that which was picked before Rosh HaShana for that which was picked after Rosh HaShana. Therefore, the Sages decreed that their tithe year follows the time of their taking root, which is the same for the entire field.
אֲמַר לֵיהּ אַבָּיֵי וְיִצְבּוֹר גּוֹרְנוֹ לְתוֹכוֹ וְנִמְצָא תּוֹרֵם מִן הֶחָדָשׁ שֶׁבּוֹ עַל הֶחָדָשׁ שֶׁבּוֹ מִן הַיָּשָׁן שֶׁבּוֹ עַל הַיָּשָׁן שֶׁבּוֹ Abaye said to him: Why should they have made such a decree? There is a better alternative: Let one pile the entire stock onto his threshing floor, into the middle of it, mix the stock together well, and then set aside teruma and tithes, and consequently it will turn out that he has set aside teruma and tithes from the new crop in the mixture for the new crop in it, and from the old crop in the mixture for the old crop in it.
מִי לָא תַּנְיָא רַבִּי יוֹסֵי בֶּן כִּיפָּר אָמַר מִשּׁוּם רַבִּי שִׁמְעוֹן שֵׁזוּרִי פּוֹל הַמִּצְרִי שֶׁזְּרָעוֹ לְזֶרַע מִקְצָתוֹ הִשְׁרִישׁ לִפְנֵי רֹאשׁ הַשָּׁנָה וּמִקְצָתוֹ הִשְׁרִישׁ לְאַחַר רֹאשׁ הַשָּׁנָה אֵין תּוֹרְמִין וּמְעַשְּׂרִין מִזֶּה עַל זֶה לְפִי שֶׁאֵין תּוֹרְמִין וּמְעַשְּׂרִין לֹא מִן הֶחָדָשׁ עַל הַיָּשָׁן וְלֹא מִן הַיָּשָׁן עַל הֶחָדָשׁ Abaye continued: Isn’t it taught in a baraita: Rabbi Yosei ben Keifar said in the name of Rabbi Shimon Shezuri: If the cowpea plant was planted for seed, not to be eaten as a vegetable but for the seeds, the beans themselves, either for eating or planting, and some took root already before Rosh HaShana, while some took root only after Rosh HaShana, one may not set aside teruma or tithes from this for that, as one may not set aside teruma or tithes from the new crop for the old or from the old crop for the new.
כֵּיצַד הוּא עוֹשֶׂה צוֹבֵר גּוֹרְנוֹ לְתוֹכוֹ וְנִמְצָא תּוֹרֵם וּמְעַשֵּׂר מִן הֶחָדָשׁ שֶׁבּוֹ עַל הֶחָדָשׁ שֶׁבּוֹ וּמִן הַיָּשָׁן שֶׁבּוֹ עַל הַיָּשָׁן שֶׁבּוֹ How, then, should one act so that he not err and set aside teruma and tithes incorrectly? He should pile the entire stock onto his threshing floor, into the middle of it, mix the stock together well, and then set aside teruma and tithes, and consequently it will turn out that he has set aside teruma and tithes from the new crop in the mixture for the new crop in it, and from the old crop in the mixture for the old crop in it. Why not do the same for rice, millet, poppy, and sesame?
אֲמַר לֵיהּ רַבִּי שִׁמְעוֹן שֵׁזוּרִי קָאָמְרַתְּ רַבִּי שִׁמְעוֹן שֵׁזוּרִי סָבַר יֵשׁ בִּילָּה Rabba said to Abaye: You are speaking of the opinion of Rabbi Shimon Shezuri? You cannot raise an objection from what he says, as Rabbi Shimon Shezuri holds that there is mixing. He assumes that the old and new were thoroughly mixed, so that the teruma and tithes set aside from the mixture have the same proportions of old and new crops as did the original crops.
וְרַבָּנַן סָבְרִי אֵין בִּילָּה But the Sages hold that there is no mixing; they do not assume that the old and new became thoroughly and evenly mixed. Therefore, piling the entire stock, mixing it together, and then setting aside teruma and tithes will not ensure that they are set aside correctly.
אָמַר רַבִּי יִצְחָק בַּר נַחְמָנִי אָמַר שְׁמוּאֵל הֲלָכָה כְּרַבִּי יוֹסֵי בֶּן כִּיפָּר שֶׁאָמַר מִשּׁוּם רַבִּי שִׁמְעוֹן שֵׁזוּרִי מַתְקֵיף לַהּ רַבִּי זֵירָא וּמִי אָמַר שְׁמוּאֵל הָכִי וְהָאָמַר שְׁמוּאֵל לַכֹּל אֵין בִּילָּה חוּץ מִיַּיִן וָשֶׁמֶן Rabbi Yitzḥak bar Naḥmani said that Shmuel said: The halakha is in accordance with the statement of Rabbi Yosei ben Keifar that he said in the name of Rabbi Shimon Shezuri. Rabbi Zeira strongly objects to this: And did Shmuel actually say this? But didn’t Shmuel say: There is no mixing for anything except for wine, oil, and other liquids? In the case of liquids he holds that everything is entirely mixed together, but not in the case of solids. How, then, could he have ruled in accordance with the opinion of Rabbi Shimon Shezuri?
אִשְׁתְּמִיטְתֵּיהּ הָא דְּאָמַר שְׁמוּאֵל הַכֹּל הוֹלֵךְ אַחַר גְּמַר פֶּרִי The Gemara answers: Rabbi Zeira forgot that which Shmuel said: In all cases, the tithe year follows the time of the full ripening of the produce. Therefore, all of the cowpea seeds may be tithed together, whether the plants from which they grew took root before or after Rosh HaShana. This is not due to Rabbi Shimon Shezuri’s rationale that there is mixing, but because all of the beans reach full ripening at the same time, and consequently, they are all considered produce of the incoming year.