(Mishnah): Rice, millet, poppy and sesame that took root before Rosh Hashana are tithed according to the previous year and they are permitted in Sheviis. If not, they are prohibited in Sheviis and are tithed according to the later year.

(R. Shimon Shezuri): If an Egyptian bean was planted to be used for its seeds, it follows the same rule as above.

(R.. Shimon): Large peas also follow the same rule as above.

(R. Elazar): For large peas, their Tarmils must have grown before Rosh Hashana.

(Gemara): The Mishnah taught about rice and millet etc. The year of tithing for fruits depends on when they grew to a third of their full weight. Rice follows when it took root and vegetables follow the time of their harvest.

What's the source for this rule for fruits? The pasuk states (Devarim 24:22), "(You shall make the festival of Succos for 7 days, when you gather from your threshing floor and your wine press" - 'from your threshing floor' but not from all of your threshing floor; 'from your wine press' but not all of your wine press - this indicates that even if it only reached a third grown; it is obligated in Maaser.

Question: If so, even if it's less than a third it should be obligated?

Answer (R. Zeira): The pasuk states (Devarim 14:22), "You shall surely tithe all of the produce of your seeds" - referring to something that is planted and grows; this excludes less than a third grown, that is not (yet) capable of being planted and growing.

Question: If so, the first third should be obligated in last year's tithe and the second third should be obligated in this year's tithe?

(R. Yochanan): Learn it from Succos (since they are mentioned together in the pasuk in Devarim 31:10) - just as Succos is in the year that follows Shemita, but it follows the previous year (since it's fruits reached a third grown during Shemita), so too these follow the previous year, which is when they reached a third grown.

Question: We should also say this for rice, millet, poppy and sesame? (Why do they follow the time of taking root?)

Answer (R. Chuna bar Chiya): As it's impossible to know when they had grown a third, (as every fruit is different so there will be a mixture of fruit that some are already obligated in tithing and some are still exempt).

Rebuttal (from Tosefta to R. Chuna bar Chiya): A person may gather all of his threshing floor together and then tithe, even though there is old and new produce mixed together, and he tithes the vegetables for the grains, and vice-versa, as we say that he separates the old for the old and the new for the new)...?

(R. Yosa): It was Chuna bar Chama who gave that answer.

(R. Yona disagrees): It was Chuna bar Chiya citing Shmuel.

Answer: The pasuk states (Devarim 14:22), "You shall surely tithe all of the produce of your seeds" - you shall tithe once for one year but not twice for one year.

Rebuttal: The Egyptian bean is tithed twice for one year, as the Baraisa taught - A person may gather all of his threshing floor together and then tithe, thereby separating the vegetables for the grains, and vice-versa...?

Answer #2 (R. Zeira): The pasuk states (Vayikra 25:3), "You shall plant your field for 6 years...and you shall gather (your produce)" - there are 6 years of planting and 6, but not 7, years of gathering. (But since rice is planted at the end of the year and continues to grow in the 7th year, if a third of its growth would be followed, it will also need to be gathered in the 7th year.)

(R. Yona): On the contrary, for 6 plantings there would only have been 5 gatherings, because if planted at the end of the 6th year, it would have grown 1/3rd in Sheviis and had been Hefker. So why did R. Zeira mention 7? Rather - there are 6 years of planting and 6, but not 5 years of gathering (and planting rice would result in 5 gatherings if we follow when it grew 1/3rd).

Question: An Egyptian bean has 6 plantings and 5 gatherings, as it taught (in the Tosefta earlier), that a person may gather all of his threshing floor together and then tithe, thereby separating the vegetables for the grains, and vice-versa...? (The Gemara leaves this question unanswered.)

Question: What is the source to say that a vegetable's time of picking is followed for tithing?

Answer: The pasuk states (Devarim 16:13), "...from your threshing floor and your wine press" - just as they mainly grew from last year's rains, so they are tithed according to last year's tithe; so too for vegetables, since they grew from this year's rains, you should tithe them according to this year's tithe.

Question: 'If an Egyptian bean was planted to use the seeds for planting, it is tithed according to last year's tithe; if it was planted for its consumption, it is according to the next year's tithe.' - Does the bean magically know what the owner's purpose was in planting; that if it was for the seeds, it will live from last year's rain and if it was for consumption, it will live from the next year's rain?! (The Gemara leaves this question unanswered.)