(Mishnah): For vegetables - cucumbers, gourds, watermelons and melons; (for fruit trees) apples and Esrogs - both large and small are obligated. R. Shimon exempts Esrogs when they are still small.

When bitter almonds are obligated, sweet almonds are exempt. And when sweet almonds are obligated, bitter ones are exempt. (Bitter ones are only edible when small and sweet ones are only edible when large.)

(Gemara) Question (Mishnah later 5:2): 'If one buys a vegetable field in Suria, if bought before the time of Ma'asros, it is obligated. If it was bought after that, it is exempt and he may harvest regularly'. But our Mishnah taught that vegetables are obligated even when they are small?

Answer #1 (Chizkiyah): Our Mishnah is referring to cucumbers and gourds that are edible when small. The later Mishnah is discussing other vegetables.

Answer #2 (R. Zeira): Our Mishnah could also be discussing other vegetables - our Mishnah is not referring to excessively small ones - it's merely teaching that one does not need to wait until they are a third grown, but they must minimally have three leaves.

Tosefta (Nehurai bar Shinei citing R. Shimon): Small apples are exempt; large apples are obligated. Round apples like gallnuts are obligated, whether large or small.

Who does our Mishnah follow? If you explain that our Mishnah refers to regular apples, when the Mishnah taught that small applies are obligated, it does not follow R. Shimon. But if you explain that our Mishnah refers to gallnut-like apples, it follows both opinions (of this Tosefta).

A half ripe Esrog - R. Akiva says that it is not considered a fruit. The Chachamim consider it a fruit.

(R. Ila/ R. Yasa citing R. Elazar): R. Shimon (who exempts a small Esrog from Maaser) follows R. Akiva, his teacher, that it's not a fruit.

(R. Yosi): Whatever is qualified to be used for taking the Lulav is obligated in Ma'asros; whatever is not, is exempt.

Question: But a Baraisa teaches that a spotty Esrog, an Esrog grown in a mould and a round Esrog are Pasul for use in taking the Lulav, but they are still obligated in Ma'asros?

Rather, it's logical that R. Shimon agrees with R. Akiva but not vice-versa. R. Shimon agrees with R. Akiva, as the Torah requires it to be a fruit to be obligated. But R. Akiva does not agree with R. Shimon - a half ripe Esrog is like the other disqualifications of Esrog, such as spotty, grown in a mould and round, since it is not considered 'Hadar' - beautiful, as required by the Torah; but nevertheless, it is still obligated in Ma'asros.

The meaning of the Mishnah's teaching (see above (b)) about almonds is - When bitter almonds are obligated, sweet almonds are exempt when they are small. And when sweet almonds are obligated, bitter ones are exempt when they are large.

Baraisa (R. Yishmael bei R. Yosi citing his father): Bitter almonds are exempt and sweet ones are only obligated when the nut separates from the outer shell.

R. Chanina ruled in Tziporin like the statement of R. Yishmael bei R. Yosi.

Question: About which case did he rule?

Answer: The Chachamim of Tzipori said that it was about bitter almonds. R. Zeira said that it was about sweet ones.

(R. Yochanan): When the small bitter almonds arrived from Tzipori, (where they exempt them) to Tiveria (where they obligate them), they became obligated. But when those nuts were taken back to Tzipori, they again became exempt (because they had originally been exempt before they were taken to Tiveria).

R. Pinchas ruled that once he saw three sweet almonds that had separated from their outer shells, he would tithe the entire box.

(R. Mana): As long as one doesn't tithe from one box for another.