מעשרות ד׳Maasrot 4

Mishnah 1א׳

הַכּוֹבֵשׁ, הַשּׁוֹלֵק, הַמּוֹלֵחַ, חַיָּב. הַמְכַמֵּן בָּאֲדָמָה, פָּטוּר. הַמְטַבֵּל בַּשָּׂדֶה, פָּטוּר. הַפּוֹצֵעַ זֵיתִים שֶׁיֵּצֵא מֵהֶם הַשְּׂרָף, פָּטוּר. הַסּוֹחֵט זֵיתִים עַל בְּשָׂרוֹ, פָּטוּר. אִם סָחַט וְנָתַן לְתוֹךְ יָדוֹ, חַיָּב. הַמְקַפֵּא לְתַבְשִׁיל, פָּטוּר. לִקְדֵרָה, חַיָּב, מִפְּנֵי שֶׁהוּא כְבוֹר קָטָן:

If he pickled, stewed, or salted [produce] in a field, he is required [to tithe]. If he stored [produce] in the ground [in order to warm it up], he is exempt. If he dipped it [while yet] in the field, he is exempt. If he split olives so that the bitter taste may come out of them, he is exempt. If he squeezed olives against his skin, he is exempt. If he squeezed and put [the oil] into his hand, he is required. One who skims [wine] in order to put it in a dish is exempt, but if to put it in an [empty] pot, he is required [to give tithes] for it is like a small vat.

Mishnah 2ב׳

תִּינוֹקוֹת שֶׁטָּמְנוּ תְאֵנִים לְשַׁבָּת, וְשָׁכְחוּ לְעַשְּׂרָן, לֹא יֹאכְלוּ לְמוֹצָאֵי שַׁבָּת עַד שֶׁיְּעַשְּׂרוּ. כַּלְכָּלַת שַׁבָּת, בֵּית שַׁמַּאי פּוֹטְרִין וּבֵית הִלֵּל מְחַיְּבִין. רַבִּי יְהוּדָה אוֹמֵר, אַף הַלּוֹקֵט אֶת הַכַּלְכָּלָה לִשְׁלֹחַ לַחֲבֵרוֹ, לֹא יֹאכַל עַד שֶׁיִּתְעַשֵּׂר:

Children who have hidden figs [in the field] for Shabbat and they forgot to tithe them, they may not be eaten after Shabbat until they have been tithed. In the case of a basket [of fruits] for Shabbat: The House of Shammai exempt it [from tithes], but the House of Hillel require it [in tithes]. Rabbi Yehudah says: even one who has gathered the basket to send [as a present] to his friend, may not eat until he has tithed [it].