[14a - 34 lines; 14b - 36 lines]
1)[line 1]וצריכאU'TZERICHA- and it is necessary [for Shmuel to have stated that the Halachah follows Rebbi Shimon Shezuri, that Bilah may not be presumed effective, and that most produce is considered to have grown in the year in which it has fully ripened for Ma'aser purposes]
2)[line 9]במאי דפליגB'MAI D'PALIG- regarding those [food items] which are the subject of his disagreement [with the Rabanan; namely, legumes and grains other that the wheat, barley, rye, spelt, and oats (Kitnis)
3)[line 10]הני תרתיHANEI TARTEI- those two [statements; namely, that the Halachah follows Rebbi Shimon Shezuri and that most produce is considered to have grown in the year in which it has fully ripened for Ma'aser purposes]
4)[line 13]שגדילין על מי שנה שעברהSHE'GEDEILIN AL MEI SHANAH SHE'AVRAH- that draw from the water supplied by the previous year's rainfall
5a)[line 19]רוב מיםROV MAYIM- rainfall exclusively
b)[line 22]כל מיםKOL MAYIM- both rainfall and irrigation
6)[line 23]בצלים הסריסיןBETZALIM HA'SARISIN- (O.F. civot) scallions (also known as green onions, Welsh onions, or cibols)
7)[line 24]דתנןD'TENAN...- Our Gemara explains that only one of Rebbi Yosi and Rebbi Akiva can agree with assertion of this Mishnah (Shevi'is 2:9). Both Rashi and Tosfos explain that there are two opposite ways to understand this statement: (a) Rebbi Yosi agrees that scallions and Egyptian beans that were not watered for thirty days prior to Rosh Hashanah belong to the previous year for Ma'aser purposes, since they have clearly drawn upon the rain that fell in that year. Rebbi Akiva disagrees, since they were irrigated over the past year. (b) Rebbi Akiva agrees that scallions and Egyptian beans that were not watered for thirty days prior to Rosh Hashanah belong to the previous year for Ma'aser purposes, since they are no longer considered irrigated once they have gone so long without water. Rebbi Yosi maintains that they belong to the current year, since they have been watered in that year as well (see TOSFOS HA'ROSH).
8a)[line 30]ויצאו רוב גשמי שנהYATZ'U ROV GISHMEI SHANAH- most of that year's rain has fallen
b)[line 31]ועדיין רוב תקופה מבחוץVA'ADAYIN ROV TEKUFAH MIBA'CHUTZ- and most of the [three-month winter] season [beginning with Teves] is yet to come
9)[last line]ונהג בו שני עישוריןNAHAG BO SHNEI ISURIN- he separated both Ma'aser Sheni and Ma'aser Ani (see Background to 12:6)
See Background to 2:6.
11)[line 6]ולרבעיREVAI (NETA REVAI)
See Background to 10:5.
12)[line 6]ולשביעיתL'SHEVI'IS- in [that which the year of the] Shemitah [cycle in which it grew is that in which it began to grow]
13)[line 7]שבשעת לקיטתו עישורוBI'SHE'AS LIKUTO ISURO- it is considered to have grown in the year in which it is picked for Ma'aser purposes
14)[line 10]והרוצה לעשות כדברי בית שמאיעושהH A'ROTZEH LA'ASOS K'DIVREI BES SHAMAI OSEH- one who wishes to follow the opinion of Beis Shamai may do so. This appears to contradict the previous statement made by the Beraisa, that the Halachah always follows Beis Hillel. The Gemara records that a Heavenly voice (Bas Kol) declared that the Halachah always follows the opinion of Beis Hillel. This is the origin of the first assertion of the Beraisa. The allowance to follow the opinion of Beis Shamai applied only prior to the Bas Kol (Eruvin 6b).
15)[line 12]רשעRASHA- is wicked. This applies only to one who wishes to act according to the lenient implications of both Beis Hillel and Beis Shamai's opinions in the same disagreement. One who rules leniently like Beis Hillel in one area of Halachah may rule leniently like Beis Shamai in another.
16)[line 13]"[החכם עיניו בראשו] והכסיל בחשך הולך""[HE'CHACHAM EINAV B'ROSHO,] VEHA'KESIL BA'CHOSHECH HOLECH"- "[A wise man perceives what lies ahead,] whereas the fool walks [as if] in darkness." (Koheles 2:14) - It is neither necessary nor commendable to act stringently according to two opposing opinions in one disagreement, as Rebbi Akiva appears to have done.
17)[line 19]באחד בשבט... כבית שמאי נהג בהB'ECHAD BI'SHEVAT... K'VEIS SHAMAI NAHAG BAH?- [Rebbi Akiva separated Ma'aser Ani, which was the Ma'aser of the new year, from the Esrog that he picked on] the first of Shevat [because the Halachah might follow Raban Gamliel and the Esrog belonged to the year in which it was picked] - does [this mean that] Rebbi Akiva rule[s] like Beis Shamai [who maintains that the year changed on that day]?
18)[line 21]ט''ו דאידך שבטT"U D'IDACH SHEVAT- the fifteenth of Shevat of the previous year (this is possible since an Esrog remains on the tree from year to year (Sukah 7a))
19)[line 22]ובדין הוא אפילו קודם לכןUV'DIN HU AFILU KODEM L'CHEN- and the same [uncertainty] would have applied even earlier [at any point over the preceding eleven and a half months]
20)[line 23]כרוך ותניKEROCH V'TANI- interweave [an additional phrase] and learn [that Rebbi Yosi bar Yehudah took issue with the Tana Kama on two points]
21)[line 29]ראש השנה שלו תשריROSH HASHANAH SHELO TISHREI- the [date that marks the] changing of the years [for Ma'aser purposes] is [the first of] Tishrei [in which case the disagreement of Beis Hillel and Beis Shamai does not apply]
22a)[line 34]שלישיתSHELISHIS- the third [year of the Shemitah cycle, in which the second tithe is Ma'aser Ani]
b)[line 35]לרביעיתREVI'IS- the fourth [year of the Shemitah cycle, in which the second tithe is Ma'aser Sheni]