If he pickled, stewed, or salted [produce], he is liable [to give tithes]. 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 them and put [the oil] into his hand, he is liable. One who makes a viscous liquid [from grapes or olives] in order to put it in a dish is exempt. But if to put it in an [empty] pot, he is liable for it is like a small vat.

Children who have hidden figs [in the field] for Shabbat and they forgot to tithe them, they must not be eaten after Shabbat until they have been tithed. In the case of a basket of fruits for Shabbat: Bet Shammai exempt it from tithes; But Bet Hillel makes it liable. Rabbi Judah says: even one who has gathered a basket of fruit to send as a present to his friend, must not eat of them, until they have been tithed.

One may drink [wine] out of the winepress, whether [it is mixed] with hot or cold water, and be exempt [from tithes], the words of Rabbi Meir. Rabbi Eliezer bar Zadok says he is liable. But the sages say: with hot water he is liable [to tithe] but with cold water, he is exempt.

One who husks barley may husk one at a time and eat [without tithing], but if he husked and put them into his hand, he is liable [to tithe]. One who rubs [ears of] wheat may blow out [the chaff of the wheat] from hand to hand and eat, but if he blows and puts the grain in his lap he is liable. Coriander which was sown for the sake of the seed, the plant is exempt [from tithes]. If he sowed it for the sake of the plant then both the seed and the plant must be tithed. Rabbi Eliezer said: as for dill, tithe must be given from the seed and the plant, and the pods. But the sages say: only in the case of cress and eruca are both the seeds and plant tithed.

Rabban Gamaliel says: shoots of fenugreek, of mustard, and of white beans are liable [to tithe]. Rabbi Eliezer says: as for the caper bush, tithes must be given from the shoots, the berries and the blossoms. Rabbi Akiba says: only the berries are tithed since they [alone] count as fruit.