Olives: Once they yield a quarter-[log] per seah one may break [them] open and eat [them] in the field; when they yield a half-log one may crush [them] and anoint [himself] in the field; when they yield a third, one may crush [them] in the field and bring [them] into his house. So too, at the same stage during the other years of the seven-year cycle, they [become] subject to the obligation of tithes. All other fruits of the tree, whatever their time for tithes, so too is their time for the seventh [year].

From when is it forbidden to cut down a tree during the seventh [year]? Beis Shammai say: Every tree from when it bursts forth. Beis Hillel say: Carob trees, from when they hang; grapevines, from when they form seeds; olive trees, from when they blossom; and any other tree, from when it bursts forth. And every tree, once its [fruit] reaches the stage of tithing, one is permitted to cut it down. How much must there be on an olive tree before one is prohibited to cut it down? A quarter-[kav]. Rabban Shimon ben Gamliel says: [It] all depends on the olive tree.

White figs [have] their seventh [year in] the second [year of the cycle], because they grow over three years. R’ Yehudah says: The parsaos [have] their seventh [year in the year] following the seventh, because they grow over two years. They said to him: They said [this] only [in regard to] white figs.

[If] one buries luf during the seventh [year] — R’ Meir says: He may not [bury] less than two seah, [piled] to a height of three handbreadths, with a handbreadth of dirt on top of it. But the Sages say: He may not [bury] less than four kav, [piled] to a height of one handbreadth, with a handbreadth of dirt on top of it. He buries it in a place treaded by people.