One who was taking figs through his courtyard to be dried, his children and the other members of his household may eat [of them] and they are exempt [from tithes]. The workers [who work] with him may eat and be exempt so long as he is not obliged to provide for them. If however, he is obligated to provide for them they may not eat.

One who hired a worker to work with olives and he said to him, “On condition that I may eat the olives,” he may eat of them one at a time and be exempt [from tithes]. If, however, he gathered several together he is liable [for tithes]. [If he had been hired] to weed out onions, and he said to him, “On condition that I may eat the vegetables,” he may pluck leaf by leaf, and eat [without tithing]. If, however, he gathered several together, he is liable [for tithes].

If one found cut figs on the road, or even beside a field [where cut figs] have been spread [to dry], and similarly, if a fig tree overhangs the road, and he found figs beneath it, they are allowed [with regard to the laws] of robbery, and they are exempt from tithe. But if they were olives and carobs, they are liable. If one found dried figs, then if the majority of people had already trodden [their figs], he must tithe [them], but if not he is exempt. If one found slices of fig-cake he is liable [to tithe] since it is obvious they come from something whose processing had been fully completed. With carobs, if they had not yet been on the top of the roof, he may take some down for his animals and be exempt [from tithe] since he returns that which is left over.

Which courtyard is it which makes [the produce] liable to tithe? Rabbi Ishmael says: the Tyrian yard for the vessels are protected therein. Rabbi Akiva says: any courtyard which one person may open and another may shut is exempt. Rabbi Nehemiah says: any courtyard in which a man is not ashamed to eat is liable. Rabbi Yose says: any courtyard into which a person may enter and no one says to him, “what are you looking for” is exempt. Rabbi Judah says: if there are two courtyards one within the other, the inner one makes liable and the outer one is exempt.

Roofs do not render [produce] liable, even though they belong to a courtyard which renders it liable. A gate house, portico, or balcony, are like the courtyard [to which it belongs]; if [the courtyard] makes the [produce] liable [for tithes] so do they, and if it does not, they do not.

Cone-shaped huts, watchtowers, and sheds in the field do not render [produce] liable. A sukkah-hut like those used in Ginnosar, even though it contains millstones and poultry, does not render [produce] liable. As for the potter’s sukkah-hut, the inner part renders [produce] liable and the outer part does not. Rabbi Yose says: anything which is not both a sunny season and rainy season dwelling does not render [produce] liable [to tithes]. A sukkah used on the Festival [of Sukkot]: Rabbi Judah says: this renders [produce] liable [for tithes] But the sages exempt.

A fig tree which stands in a courtyard: one may eat the figs from it one at a time and be exempt [from tithes], but if he gathered some together he is liable. Rabbi Shimon says: if he has [one in his right hand and one in his left hand and one in his mouth, he is exempt. If he ascended to the top [of it], he may fill his bosom and eat.

A vine which was planted in a courtyard: one may take a whole cluster [and eat it without tithing]. Similarly with a pomegranate, or a melon, the words of Rabbi Tarfon. Rabbi Akiva says: he can pick single berries from the cluster, or split the pomegranate into slices, or cut slices of melon [and eat without tithing]. Coriander which was sown in a courtyard: one may pluck leaf by leaf and eat [without tithing], but if he ate them together he is liable [for tithes]. Savory and hyssop, and thyme which are in the courtyard, if they are kept watch over, they are liable for tithe.

A fig tree which stands in a courtyard, and hangs over into a garden: one may eat in his customary fashion and be exempt [from tithes]. If it stands in the garden and hangs over into the courtyard, one may eat [the figs] one at a time and be exempt, but if he gathers them together, he is liable [for tithes]. If it stands in the land [of Israel] and hangs over [into the territory] outside the land, or if it stands outside the land, and hangs over into the land, [in all these cases the law is] decided according to the position of the root. And as regards houses in walled cities, everything is decided according to the position of the root. But as regards cities of refuge, everything is decided [also] according to the location of the branches. And in what concerns Jerusalem, everything is decided by the location of the branches.