[If] a non-Jew reaped his field and then became a proselyte, he is exempt from the [obligations of] leket, shich'chah, and peah.  R' Yehudah obligates [him] in the law of shich'chah because the law of shich'chah takes effect only at the time that the sheaves are removed [to the main pile].

[If] one consecrated standing grain and redeemed standing grain, he is liable. [If he consecrated] sheaves and redeemed sheaves, he is liable. [If he consecrated] standing grain and redeemed sheaves, it is exempt, since at the time of its [potential] liability it was exempt.

Similarly: [If] one consecrated his fruits before they arrived at the tithing stage, and redeemed them, they are liable. [If he consecrated them] after they arrived at the tithing stage, and he redeemed them, they are liable. [If] he consecrated them before they were finished, and the Temple clerk finished them, and after this [the owner] redeemed them, they are exempt, since at the time of their liability they were exempt.

[If] one gathers up peah, and says: “Behold, this is for such and such a poor man” —- R' Eliezer says: He has acquired it for him; but the Sages say: He must give it to the poor man that is met first.  The leket, the shich'chah, and the peah of a non-Jew are liable to tithing, unless he declared [them] ownerless.