[If] a Yisrael contracted a field [as a sharecropper] from a Kohen or Levite, the tithes be-long to the landowner. R’ Yishmael says: [If] a villager contracted a field as a sharecropper from a Jerusalemite, the second tithe belongs to the Jerusalemite. But the Sages say: The villager himself is able to go up and eat it in Jerusalem.