משנה: כְּלָל אָֽמְרוּ בַּמַּעְשְׂרוֹת כָּל־שֶׁהוּא אוֹכֶל וְנִשְׁמָר וְגִידּוּלָיו מִן הָאָרֶץ חַייָב בְּמַעְשְׂרוֹת. וְעוֹד כְּלָל אַחֵר אָֽמְרוּ כָּל־שֶׁתְּחִילָּתוֹ אוֹכֶל וְסוֹפוֹ אוֹכֶל אַף עַל פִּי שֶׁשִּׁימְּרוֹ לְהוֹסִיף אוֹכֶל חַייָב קָטוֹן וְגָדוֹל וְכָל־שֶׁאֵין תְּחִילָּתוֹ אוֹכֶל אֲבָל סוֹפוֹ אוֹכֶל אֵינוֹ חַייָב עַד שֶׁיֵּעָשֶׂה אוֹכֶל. MISHNAH: They declared a principle for tithes: Anything that is food1But not industrial crops such as indigo., is guarded2This excludes wild growing berries, etc., and grows from the earth3This excludes mushrooms and truffles which take their nourishment from decaying plants., is subject to tithes. They declared another principle: Anything that is food from start to end4For example lettuce and most vegetables which could be eaten even if very small. These are subject to tithes when harvested., even though it was kept to grow, is subject to tithes small or large. But anything that is not food from the start but at the end is food5Such as fruits, inedible in the early stages of development., is not subject to tithes until it becomes food.
הלכה: כְּלָל אָֽמְרוּ בְמַעְשְׂרוֹת כו׳. כְּתִיב עַשֵּׂר תְּעַשֵּׂר אֵת כָּל־תְּבוּאַת זַרְעֶךָ. הָיִיתִי אוֹמֵר כָּל־הַדְּבָרִים יְהוּ חַייָבִין בְּמַעְשְׂרוֹת. תַּלמוּד לוֹמַר אֵת כָּל־תְּבוּאַת זַרְעֶךָ רִיבָה. וְרִיבָה שְׁאָר זֵירְעוֹנִי גִינָּה שֶׁאֵין נֶאֱכָלִין· כְְּתִיב תְּבוּאַת זַרְעֶךָ. וּכְתִיב הַיּוֹצֵא הַשָּׂדֶה שָׁנָה שָׁנָה. הָא כֵיצַד. טוֹל מִבֵּנְתַיִים דָּבָר שֶׁהוּא אוֹכֶל וְנִשְׁמָר. HALAKHAH: “They declared a principle for tithes, etc.” It is written (Deuteronomy.14.22">Deut. 14:22): “You should certainly tithe all produce of your seed.” I would say, everything is subject to tithes. The verse says, “all produce of your seed,” this includes. Does it include garden seeds that are not eaten? It is written: “produce of your seed,” and it is written: “which your field produces every year.” How is that? Take from among them anything that is food and is guarded7The argument is rather cryptic since it also involves v. 23 which is not mentioned in the text. The full text of the verses is: “You should certainly tithe all produce of your seed which your field produces every year. Then you should eat before the Eternal, your God, at the place He will choose to let His Name dwell there, the tithe of your grain, your cider, and your oil, as well as the firstborn of your cattle and sheep, so that you shall learn to fear the Eternal, your God, all the days.” While the second verse refers only to Second Tithe, the insistence of the first verse. עשׂר תעשׂר, “you should certainly tithe”, is taken to mean that the rules apply to both tithes equally (Sifry Deut. 105). The Babli frequently (Berakhot.36b">Berakhot 36b, Pesachim.44a">Pesaḥim 44a, Beitzah.3b">Beẓah 3b, Yevamot.81b">Yebamot 81b, Nedarim.51a">Nedarim 51a, Bekhorot.54b">Bekhorot54b, Chullin.120b">Ḥulin 120b) insists that the second verse restricts tithes in biblical law to grain, grapes and wine, and olives and olive oil. All other tithes are considered only rabbinic. The Yerushalmi here, by not quoting the second verse explicitly, extends biblical obligations of tithe to all fruits. However, for practical purposes the Yerushalmi declares all tithes, including grain, wine, and oil, as voluntary (rabbinic) obligations in force since the return from Babylonian captivity (Sheviit 6:1:4-5" href="/Jerusalem_Talmud_Sheviit.6.1.4-5">Ševi‘it Chapter 6, Notes 11–13). Therefore, the biblical law as explained here is applicable only to the past, from Joshua to the destruction of the first Temple, and the future, the days of the Messiah.
The paragraph here is shorthand for the detailed discussion, transmitted, e.g., in Sifry Deut. 105. Since v. 22 speaks of all produce, one could think that all produce is subject to tithes, including industrial crops like indigo and madder. Since v. 23 requires the tithe to be eaten, industrial crops are excluded. Nevertheless, the expression “all” must include produce not otherwise mentioned. Since v. 23 speaks only of grain, wine, and oil, it follows that v. 22 includes all other fruits and seeds. However, v. 23 excludes seeds that are not food. The Sifry goes on to include vegetables that are not seeds from the verse Leviticus.27.30">Lev. 27:30: “All tithe from the earth, from seeds of the earth, from fruits of trees, belongs to the Eternal.” Here, “from the earth” is taken to denote vegetable food that is neither seed nor tree fruit. While Leviticus.27.30">Lev. 27:30 is discussed in the next paragraph in parallel to Deuteronomy.14.22-23">Deut. 14:22–23, the argument of the Sifry is not mentioned and in the Yerushalmi it is the generally accepted opinion that tithes of vegetables are purely rabbinical, cf. Note 17..
אִית דְּבָעֵי מִישְׁמְעִינָהּ מִן הָדָא. עַשֵּׂר תְּעַשֵּׂר כְּלָל. אֵת כָּל־תְּבוּאַת זַרְעֶךָ פְּרָט. כְּלָל וּפְרָט אֵין בִּכְלָל אֶלָּא מַה שֶׁבִּפְרָט. אֵין לִי אֶלָּא תְבוּאָה. קִיטְנִית מְנַיִין. תַּלמוּד לוֹמַר וְכָל־מַעֲשֵׂר הָאָרֶץ מִזֶּרַע הָאָרֶץ מִפְּרִי הָעֵץ לַיי֨ הוּא. לְרַבּוֹת זֶרַע שׁוּם שַׁחֲלַיִים וְגַרְגִּר. אוֹ יָכוֹל שֶׁאֲנִי מַרְבֶּה לוּף הָעֶלְיוֹן וְזֶרַע כְּרֵישִׁין זֶרַע בְּצָלִים זֶרַע לֶפֶת וּצְנוֹנוֹת וּשְׁאָר זֵירְעוֹנִי גִינָּה שֶׁאֵין נֶאֱכָלִין. תַּלמוּד לוֹמַר מִזֶּרַע הָאָרֶץ. וְלֹא כָל־זֶרַע הָאָרֶץ. פְּרִי הָעֵץ לְרַבּוֹת כָּל־פֵּירוֹת הָאִילָן. יָכוֹל שֶׁאֲנִי מַרְבֶּה חָרוּבֵי שִׁיטָּה וְצַלְמוֹנָה וְחָרוּבֵי גְרוֹרָה. תַּלמוּד לוֹמַר מִפְּרִי הָעֵץ לֹא כָּל־פֵּירוֹת הָאִילָן. Some want to understand it from the following8Sifra Beḥuqotai Pereq 12(9); Sifry Deut. 105.: (Deuteronomy.14.22">Deut. 14:22): “You should certainly tithe,” a general statement. “All grain9While תבוּאה in biblical Hebrew means “yield” in general, its meaning in rabbinic legal texts is limited to “grain”. of your seed,” a detail. For every general statement followed by a detail, the general statement only implies the detail. That means, only grain. From where legumes? The verse says (Leviticus.27.30">Lev. 27:30): “All tithe from the earth, from seeds of the earth, from the fruit of the tree, belongs to the Eternal.” This includes seeds of garlic, cress10This is the meaning of Syriac תחלא and of Maimonides’ (Ma‘serot 4:6) Arabic חבּ אל-רשאד. and rocket11Cf. Śevi‘it 9:1.. I might think to add the upper part of arum12The inedible part carrying the seeds. and the seeds of vetch, the seeds of onions, the seeds of turnips and radishes, and all other garden seeds that are not eaten; the verse says, “from13Talmudic interpretation gives to a prefix מ a partitive meaning. seeds of the earth,” and not all seeds of the earth. (Leviticus.27.30">Lev. 27:30) “From fruits of trees,” to include all fruits of trees. I might think to add acacia14Some Sifra and Sifry sources read שקמה “sycamore”. and ṣalmona15The commentators take צלמונה as a place name. {A place צלמון is mentioned in Yevamot 16:6:1" href="/Jerusalem_Talmud_Yevamot.16.6.1">Mishnah Yebamot 16:6. Cf. also Sulmo, later Sulmona, birth place of Ovid (E. G.).} However, since the other two kinds are trees, the word also must denote a tree, possibly connected with Accadic ṣulmu “black (tree)”. pods, and carobs from dry land16Sifra reads גרידה “(earth) dry and hard”. This is the basis of the translation, rather than גדירה “fenced in”. In Sifry most mss. read גירודה (variant of גרידה, cf. Levy’s Dictionary, vol. 1, p. 357a); one ms. reads גירוגא “willow basket”.; the verse says, “from13Talmudic interpretation gives to a prefix מ a partitive meaning. fruits of trees,” not all fruits of trees.
יְרָקוֹת מְנַיִין. אִיסִּי בֶּן יְהוּדָה אוֹמֵר הַמַּעְשְׂרוֹת לִירָקוֹת מִדִּבְרֵיהֶן. Vegetables from where? Issy ben Jehudah says, tithes of vegetables are from their words17It is not clear whether the obligation to tithe vegetables is an original institution of Ezra or an addition from later times..
רַב חִסְדָּא אָמַר הִבְקִיר קָמָה וְחָזַר וְזָכָה בָהּ וְעָבַר וְהִפְרִישׁ מֵהֶן תְּרוּמָה הֲרֵי זוֹ תְרוּמָה. מַה בֵּין קָמָה לַשִּׁיבֳּלִין. קָמָה עַד שֶׁלֹּא הִבְקִירָהּ עָבַר וְהִפְרִישׁ מִמֶּנָּה תְרוּמָה אֵינָהּ תְּרוּמָה· שִׁבֳּלִין עַד שֶׁלֹּא הִבְקִירָהּ עָבַר וְהִפְרִישׁ מֵהֶן תְּרוּמָה הֲרֵי זוֹ תְרוּמָה. רַב חִינְנָא בְשֵׁם רַב חִסְדָּא אַף בְּהֶקְדֵּשׁ כֵּן. מִילֵּיהוֹן דְּרַבָּנִין פְּלִיגִן. דְּאָמַר רִבִּי יוֹחָנָן בְּשֵׁם רִבִּי יַנַּאי. וּבָא הַלֵּוִי כִּי אֵין לוֹ חֶלֶק וְנַחֲלָה עִמָּךְ. מִמָּה שֶׁיֵּשׁ לָךְ וְאֵין לוֹ אַתְּ חַייָב לִיתֵּן לוֹ. יָצָא לֶקֶט שֶׁיָּדָךְ וְיָדוֹ שָׁוִין בּוֹ. הִיא לֶקֶט הִיא שִׁכְחָה הִיא פֵיאָה הִיא הֶבְקֵר. אָמַר רִבִּי יוֹחָנָן חֲבוּרָה הָיָה מַקְשָׁה הֲרֵי הֶקְדֵּשׁ הֲרֵי אֵין יָדָךְ וְיָדוֹ שָׁוִין כְּמִי שֶׁיָּדָךְ וְיָדוֹ שָׁוִין. אָמַר רִבִּי אִילָא מַה נָן קַייָמִין. אִם בְּשֶׁנִּתְמָרֵחַ הַכְּרִי בִּרְשׁוּת הַהֶבְקֵר וּבִרְשׁוּת הַהֶקְדֵּשׁ אָֽמְרָה תוֹרָה רֵאשִׁית דְּגָֽנְךָ וְלֹא שֶׁל הֶבְקֵר רֵאשִׁית דְּגָֽנְךָ וְלֹא שֶׁל הַהֶקְדֵּשׁ. אֶלָּא כִי נָן קַייָמִין בְּשֶׁהִבְקִיר שִׁיבֳּלִין וְחָזַר וְזָכָה בָהֶן. בְּהֶפְקֵר פָּטוּר. בְּהֶקְדֵּשׁ חַייָב. בְּהֶבְקֵר פָּטוּר מִן הַהִיא דְּאָמַר רִבִּי יוֹחָנָן בְּשֵׁם רִבִּי יַנַּאי. וּבָא הַלֵּוִי כִּי אֵין לוֹ חֶלֶק וְנַחֲלָה עִמָּךְ. בְּמָה שֶׁיֵּשׁ לָךְ וְאֵין לוֹ אַתְּ חַייָב לִיתֵּן לוֹ. יָצָא הֶבְקֵר שֶׁיָּדָךְ וְיָדוֹ שָׁוִין בּוֹ. בְּהֶקְדֵּשׁ חַייָב. מִן הָדָא הִקְדִּישׁ קָמָה וּפָדָה קָמָה חַייָב. מַה בֵּין הֶבְקֵר מַה בֵּין הֶקְדֵּשׁ. הֶבְקֵר יָצָא יְדֵי הַכֹּל. הֶקְדֵּשׁ לֹא יָצָא יְדֵי הַגִּזְבָּר. אָמַר רִבִּי אָבִין אֲפִילוּ יְדֵי הַבְּעָלִים לֹא יָצָא. מֵאַחַר שֶׁאָמַר לוֹ פְּדֵה אַתְּ רִאשׁוֹן. Rav Ḥisda said, if somebody declared his standing grain ownerless, came back and retook possession, and illegally gave heave, that is heave18Produce collected from ownerless property is not subject to heave and tithes, as deduced later in this paragraph from Deuteronomy.18.4">Deut. 18:4. In general, if somebody gives heave and tithes from exempt produce, his action is invalid and no sanctity is attached to the heave given. Standing grain is not under any obligation of heave. The obligation of heave and tithes falls on the grain when it is stored after threshing but there is a latent obligation from the time it is cut since then it is potential commercial produce. Therefore, if heave was given from standing grain, that is an invalid act; if heave was given from cut ears of grain, this is against the rules but valid. If the exempt produce was cut while in the possession of its owner, a latent obligation is on it which can be activated by his giving heave and tithes “illegally”, i. e., against the rules.
In the Nedarim.44b">Babli (Nedarim 44b, Baba Qama 28a,94a, Temurah.6a">Temurah 6a, Chullin.134b">Ḥulin 134b, Niddah.51a">Niddah 51a), a similar principle is established using the grape harvest as an example. The entire argument disregards the opinion of R. Yose [Peah6:1 (fol. 19b), Demay 3:2 (fol. 23b), Nedarim 4:10:2-4" href="/Jerusalem_Talmud_Nedarim.4.10.2-4">Nedarim 4:10 (fol. 38d)] who rejects the concept of ownerless property and holds that the owner has full responsibility for his abandoned property until it is taken up and acquired by another person.. What is the difference between standing grain and ears of grain? Standing grain, if he illegally gave heave before he declared it ownerless, that is not heave. Ears, if he illegally gave heave before he declared them ownerless, that is heave. Rav Ḥinena in the name of Rav Ḥisda, the same applies to a dedicated crop19As indicated below, a crop which is Temple property is exempt from heave and tithes, as well as from the gifts to the poor. Rav Ḥisda wants to extend this exemption to standing grain which was dedicated to the Temple and redeemed while standing. In that case, there certainly is no exemption from the gifts to the poor, Peah Mishnah 4:5.. The words of the rabbis disagree, since Rebbi Joḥanan said in the name of Rebbi Yannai20Terumot 1:5 (fol. 40d), Ḥallah1:3 (fol. 57c), Nedarim 4:10:2-4" href="/Jerusalem_Talmud_Nedarim.4.10.2-4">Nedarim 4:10 (fol. 38d); as tannaïtic statement Sifry Deut. 109.: (Deuteronomy.14.29">Deut. 14:29) “The Levite shall come, because he has neither part nor inheritance with you.” You are obliged to give him from what you have but he has not. This excludes gleanings for which your and his hands are equal. Gleanings, forgotten sheaves, peah, and abandoned property are all equal. Rebbi Joḥanan said, the company did ask: But dedications, where your and his hands are not equal, are treated21By Rav Ḥisda. One continues to show that Rav Ḥisda’s statement is wrong. as if your and his hands were equal. Said Rebbi Ila, what are we talking about? If the heap was made when it was ownerless or dedicated, the Torah said (Deuteronomy.18.4">Deut. 18:4) “the first of your grain”, not the ownerless, “the first of your grain”, not Temple property. But we must be talking about ears that he declared ownerless and of which he retook possession. If they were ownerless, he would be free, if dedicated, he would be obligated. If they were ownerless, he would be free, since Rebbi Joḥanan said in the name of Rebbi Yannai: (Deuteronomy.14.29">Deut. 14:29) “The Levite shall come, because he has neither part nor inheritance with you.” You are obligated to give him from what you have but he has not. This excludes gleanings for which your and his hands are equal. If dedicated, he would be obligated, from the following22Mishnah Peah 4:5.: “If somebody dedicated standing produce and redeemed it standing, it is obligated.” What is the difference between ownerless and dedicated? Ownerless [property] is outside the power of everybody, dedicated [property] is not outside the power of the Temple treasurer. Rebbi Abin said, it did not even go outside the power of its owners since he must say to him you redeem first23The prior owner of dedicated property retains the right of first refusal when the Temple wants to sell the property (Sifra Beḥuqotay Pereq10)..
רִבִּי זְעִירָא רִבִּי יָסָא בְּשֵׁם רִבִּי לָֽעְזָר הַזּוֹרֵעַ שְׂדֵה הֶבְקֵר חַייָב בְּמַעְשְׂרוֹת. רִבִּי יוֹנָה מַפִּיק לִישְׁנָא בְּזָכָה בִשְׂדֵה הֶבְקֵר וְגִידוּלֶיהָ. Rebbi Zeїra, Rebbi Yasa in the name of Rebbi Eleazar: If somebody sowed an ownerless field, the crop is subject to tithes. Rebbi Jonah offers the language: Because he acquired the ownerless field and its growth24Any agricultural work on an ownerless field is an acquisition (Babli Baba Qama 54a/b). Therefore, sowing a field (including preparing it for sowing) is an act of acquisition and the grain never grows as ownerless..
רִבִּי חִייָא בַּר אָדָא בְּעָא קוֹמֵי רִבִּי יוֹחָנָן כְּמֵהִין וּפִטְרִיּוֹת מָהוּ שֶׁיְּהוּ חַייָבִין בְּמַעְשְׂרוֹת. אָמַר לֵיהּ רִבִּי יוֹחָנָן בְּשֵׁם רִבִּי סִימַיי כְּתִיב עַשֵּׂר תְּעַשֵּׂר אֵת כָּל־תְּבוּאַת זַרְעֶךָ. דָּבָר שֶׁהוּא נִזְרָע וּמַצְמִיחַ. יָצְאוּ כְּמֵהִין וּפִטְרִיּוֹת שֶׁאֵינָן נִזְרָעוֹת וּמַצְמִיחוֹת. רִבִּי יוֹנָה מַפִּיק לִישְׁנָא מִפְּנֵי שֶׁהָאָרֶץ פּוֹלְטָתָן. Rebbi Ḥiyya bar Ada asked before Rebbi Joḥanan: Are truffles and mushrooms obligated for tithes? Rebbi Joḥanan said to him in the name of Rebbi Simai, it is written (Deuteronomy.14.22">Deut. 14:22): “You should certainly tithe all produce of your seed.” Anything which is sown and grows. This excludes truffles and mushrooms which grow but are not sown26They reproduce by spores, not seeds.. Rebbi Jonah offers the language: Because the earth extrudes them27Lacking chlorophyll, they live not on air and earth but on decaying organic matter..
אַף עַל פִּי שֶׁהוּא שׁוֹמְרוּ לְהוֹסִיף אוֹכֶל חַייָב קָטוֹן וְגָדוֹל. הָא אִם אֵינוֹ שׁוֹמְרוֹ לְהוֹסִיף אוֹכֶל. אֵינוֹ חַייָב קָטוֹן וְגָדוֹל. רִבִּי אִימִּי בְשֵׁם רִבִּי שִׁמְעוֹן בֶּן לָקִישׁ זוֹ לְהוֹצִיא מִדִּבְרֵי רַבָּן גַּמְלִיאֵל. דְּתַנִּינָן תַּמָּן רַבָּן גַּמְלִיאֵל אוֹמֵר תְּמָרוֹת שֶׁל תִּלְתָּן שֶׁל חַרְדָּל וְשֶׁל פּוּל לָבָן חַייָבוֹת בְּמַעְשְׂרוֹת. אָמַר רִבִּי יוֹסֵי וְכִי מַחְמַת הָאוֹכֶל רַבָּן גַּמְלִיאֵל מְחַייֵב מֵעַתָּה אֲפִילוּ יַרְקָן. אֶלָּא רַבָּן גַּמְלִיאֵל אוֹמֵר חֲשׁוּבוֹת הֵן לְאוֹכֶל. וְרַבָּנִן אָֽמְרֵי אֵין חֲשׁוּבוֹת לְאוֹכֶל. וְעוֹד מִן הָדָה דְּתַנֵּי אוֹמַר רִבִּי יוֹשֻׁעַ מִיָּמַיי לֹא מְלֵאָנִי לִבִּי לוֹמַר לְאָדָם צֵא וּלְקוֹט לָךְ תְּמָרוֹת שֶׁל תִּלְתָּן וְשֶׁל חַרְדָּל וְשֶׁל פּוּל הַלָּבָן וּשְׁלוֹק לְפוֹטְרוֹ מִן הַמַּעְשְׂרוֹת. “Even though it was kept to grow it is subject to tithes small or large.28Quote from the Mishnah.” Does this imply that if it was not kept to grow it is not subject to tithes small or large? Rebbi Immi in the name of Rebbi Simeon ben Laqish: To exclude the words of Rabban Gamliel as we have stated there: “Rabban Gamliel says, flower buds of fenugreek, mustard, and white beans are subject to tithes.” Rebbi Yasa said, did Rabban Gamliel obligate them because of food29The seeds of fenugreek, mustard, and beans are food and subject to heave and tithes. Should this imply that any other part of these plants is also subject to heave and tithes? By the time the seeds are ripe and edible, the remainder of the chalice, developed from the flower buds, has turned into wood and is inedible. This is the opposite of the case of the Mishnah, parts of plants that are food at the beginning but non-food at the end.? If it were so, what about their greenery? But Rabban Gamliel says, they are important as food, but the rabbis say, they are not important as food. In addition, from what we are stating30Tosephta 3:7. There, the name is R. Joshua ben Qabusai.: “Rebbi Joshua said, I never wanted to tell anybody go, collect flower buds of fenugreek, mustard, and white beans and cook them, to free them from tithes31While he agrees with the rabbis that these flower buds (which, it seems, have to be cooked to become edible) are free from tithes, he did not want to state this publicly since Rabban Gamliel objected..”
תַּנֵּי כָּל־שֶׁתְּחִילָּתוֹ אוֹכֶל וְאֵין סוֹפוֹ אוֹכֶל מַה אִית לָךְ כְּהָדָא דְתַנֵּי הַמְּקַייֵם מְלֵיאָה שֶׁל אַכְרוֹעַ לִזְרוֹעַ בָּֽטְלָה דַעְתּוֹ. קְלָחִין יְחִידִין לֹא בָֽטְלָה דַעְתּוֹ. אָמַר רִבִּי יוֹנָה וְהוּא שֶׁלִּיקֵּט יָרָק. אֲבָל לֹא לִקֶּט יָרָק כָּךְ אָנוּ אוֹמְרִים עֵצִים חַייָבִין בְּמַעְשְׂרוֹת. It was stated32Tosephta 1:1. In the Vienna ms., the Tosephta is rudimentary as quoted here. In the Erfurt ms., it continues: For example, if somebody keeps vegetables for their seeds, they are obligated at the start and free at the end.: “Everything that is food at the start but not at the end.” What is this? As we stated: “He who keeps the castor plant33Arabic ח̇רוע identification by H. L. Fleischer. for seeds, his opinion is inoperative34Since nobody plants an entire field for seeding (not to extract industrial oil from the seeds), his action does not follow agricultural practice and does not free from tithes.; for single stalks it is not inoperative35Since every farmer will produce some seeds for next year’s crop..” Rebbi Jonah said, only if he collected greens36If he never used the plant as food when it still was edible, it is not food and is free from heave and tithes in all respects.. But if he did not collect greens, do we say that wood is subject to tithes?
וְכָל־שֶׁאֵין תְּחִילָּתוֹ אוֹכֶל אֲבָל סוֹפוֹ אוֹכֶל אֵינוֹ חַייָב עַד שֶׁיֵּעָשֶׂה אוֹכֶל. מַה אִית לָךְ כְּהָדָא. דְּתַנִּינָן דְּבַתְרָה מֵאֵימָתַי פֵּירוֹת חַייָבִין בְּמַעְשְׂרוֹת תְּאֵינִים מִשֶּׁיַּבְחִילוּ. “But anything that is not food from the start but at the end is food, is not subject to tithes until it becomes food.” What is that? That is what we have stated next: “From when are fruits subject to tithes? Figs from the moment they start to ripen.37The last sentence of the first Mishnah is the introduction to the following Mishnaiot.”