These are the things that have no definite quantity: The corners [of the field]. First-fruits; [The offerings brought] on appearing [at the Temple on the three pilgrimage festivals]. The performance of righteous deeds; And the study of the torah. The following are the things for which a man enjoys the fruits in this world while the principal remains for him in the world to come: Honoring one’s father and mother; The performance of righteous deeds; And the making of peace between a person and his friend; And the study of the torah is equal to them all.

They should not leave peah of less than one-sixtieth [of the field]. But even though they said, “there is no measure for peah,” everything depends upon the size of the field, the number of poor people, and the extent of the yield.

They may give peah at either at the beginning of the [reaping of the] field or at the middle of it. Rabbi Shimon says: as long as he gives at the end according to the set amount. Rabbi Judah says: if he leaves one stalk, he can rely on this as [fulfilling the law of] peah; and if he did not, then he only gives as ownerless property.

They said a general principle concerning peah: whatever is food, and is looked after, and grows from the land, and is harvested all at the same time, and is brought in for storage, is subject to the law of pe'ah. Grain and beans are in this category.

He may always give peah and be exempt from giving tithes until he makes a stack. One who gives [to the poor] as ownerless [produce] and be exempt from giving tithes until he makes a stack. He may feed cattle, wild animals and birds and be exempt from giving tithes until he makes a stack. He may take from the threshing floor and use it as seed and be exempt from giving tithes until he makes a stack, the words of Rabbi Akiva. A priest or Levite who purchase [grain of] a threshing floor, the tithes are theirs unless [the owner] has already made a stack. One who dedicated [his crop] and redeems it [afterwards] is obligated to give tithes until the Temple treasurer has made a stack.