מעשרות ה׳Maasrot 5

Mishnah 1א׳

הָעוֹקֵר שְׁתָלִים מִתּוֹךְ שֶׁלּוֹ וְנָטַע לְתוֹךְ שֶׁלּוֹ, פָּטוּר. לָקַח בִּמְחֻבָּר לַקַּרְקַע, פָּטוּר. לָקַט לִשְׁלֹחַ לַחֲבֵרוֹ, פָּטוּר. רַבִּי אֶלְעָזָר בֶּן עֲזַרְיָה אוֹמֵר, אִם יֵשׁ כַּיּוֹצֵא בָהֶם נִמְכָּרִים בַּשּׁוּק, הֲרֵי אֵלּוּ חַיָּבִין:

One who uproots saplings from within his own [property] and plants them [elsewhere] within his own [property] is exempt [from tithes]. If he bought [saplings] attached to the ground, he is exempt. If he gathered them in order to send them to his fellow, he is exempt. Rabbi Elazar ben Azariah says: if similar ones were being sold in the market, behold these require [tithing].

Mishnah 2ב׳

הָעוֹקֵר לֶפֶת וּצְנוֹנוֹת מִתּוֹךְ שֶׁלּוֹ וְנוֹטֵעַ לְתוֹךְ שֶׁלּוֹ לְזֶרַע, חַיָּב, מִפְּנֵי שֶׁהוּא גָּרְנָן. בְּצָלִים, מִשֶּׁהִשְׁרִישׁוּ בָעֲלִיָּה, טָהֲרוּ מִלְּטַמֵּא. נָפְלָה עֲלֵיהֶם מַפֹּלֶת וְהֵם מְגֻלִּים, הֲרֵי אֵלּוּ כִּנְטוּעִים בַּשָּׂדֶה:

One who uproots turnips and radishes from within his own [property] and plants [them elsewhere] within his own [property] for seed, he is required [to tithe], since this is their [stage at which they require tithes, just as wheat does when it reaches the] granary [stage]. If onions take root in an upper story they become pure from any impurity. If debris fell upon them and they are uncovered, they are regarded as though planted in the field.