They said a general principle concerning tithes: whatever is food, and is looked after, and grows from the land, is liable for tithes. And they have further stated another general principle [concerning tithes]: whatever is considered food both at the beginning and at the conclusion [of its growth] even though he holds on to it in order to increase the quantity of food, is liable [to tithe] whether [it is harvested] in its earlier or later stages. But whatever is not considered food in the earlier stages [of its growth] but only in its later stages, is not liable [to tithe] until it can be considered food.

When do fruits become liable for tithes?Figs from the time they begin to ripe. Grapes and wild grapes in the early stages of ripening. Sumac and mulberries after they become red; [similarly] all red fruits, after they become red. Pomegranates, when the insides become soft. Dates when they begin to swell. Peaches when [red] veins begin to show. Walnuts when the nuts are separate from the shell. Rabbi Judah says: walnuts and almonds, after their inner skins have been formed.

Carobs [are liable to] tithes after they form dark spots; similarly all black fruits after they form dark spots. Pears and crustumenian pears, quinces, and medlars [are liable to tithes] after their surface begins to grow smooth; similarly all white fruits, after their surface begins to grow smooth. Fenugreek [is liable to tithe] when the seeds [can be planted and] will grow. Grain and olives after they are one-third ripe.

With regard to when vegetables [are liable to tithes]:Cucumbers, gourds, water-melons, cucumber-melons, apples and etrogs are liable [for tithes], whether gathered in the earlier or later stages of ripening. Rabbi Shimon exempts the etrog in the earlier stages. The condition in which bitter almonds are liable [to tithes] is exempt in the case of sweet almonds, and the condition in which sweet almonds are liable [to tithe] is exempt in the case of bitter almonds.

What is considered a “threshing floor” for tithes [i.e. when does produce become liable for tithes]?Cucumbers and gourds [are liable for tithes] once he removes their fuzz. And if he doesn’t remove it, once he makes a pile. Melons once he removes the fuzz with hot water. And if they he does not remove the fuzz, once he stores them in the muktzeh. Vegetables which are tied in bundles, from the time he ties them up in bundles. If he does not tie them up in bundles, until he fills the vessel with them. And if he does not fill the vessel, after he has gathered all that he wishes to gather. [Produce which is packed in] a basket [is liable for tithes] after he has covered it. If he is not going to cover it, until he fills the vessel with them. And if he does not fill the vessel, after he has gathered all that he wishes to gather. When does this apply? When one brings [the produce] to the market. But when he brings it to his own house, he may make a chance meal of it, until he reaches his house.

Dried pomegranate seeds, raisins and carobs, [are liable for tithes] after he has made a pile. Onions, once he removes the onion seeds. If he does not remove the onion seeds, after he makes a pile. Grain, once he smoothes out the pile. If he does not smooth the pile, after he makes a pile. Pulse, after he has sifted it. If he does not sift, after he smoothes out a pile. Even after he has smoothed out the pile, he may [without tithing] take from the broken ears, from the sides of the piles, and from that which is mixed in with the chaff, and eat.

A cake of pressed figs [is liable for tithes] from the moment it has been smoothed out [with fruit juice]. They may smooth them out with [the juice of] untithed figs or grapes. Rabbi Judah forbids this. If one smoothed with grapes, it is not susceptible to uncleanness. Rabbi Judah says it is susceptible. Dried figs [are liable to tithe] after they have been pressed [into a jar]. And [figs] stored in a bin [are liable to tithe] after they have been pressed. If one was pressing [the figs] into a jar, or pressing them in a storage bin, and the jar was broken or the storage bin opened, he may not make a chance meal of them. Rabbi Yose permits this.