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Maasros 3:3-3:6
Ma'asros3: 3
הַשּׂוֹכֵר אֶת הַפּוֹעֵל לַעֲשׂוֹת בְּזֵיתִים, אָמַר לוֹ: ,,עַל מְנָת לֶאֱכֹל זֵיתִים”, אוֹכֵל אֶחָד אֶחָד, פָּטוּר; וְאִם צֵרַף, חַיָּב. לְנַכֵּשׁ בִּבְצָלִים, אָמַר לוֹ: ,,עַל מְנָת לֶאֱכֹל יָרָק”, מְקַרְטֵם עָלֶה עָלֶה וְאוֹכֵל; וְאִם צֵרַף, חַיָּב.
[If] one hires a laborer to work with olive trees, [and the laborer] said to him, “[I will work for you] on condition that I [may] eat olives,” [if] he eats one at a time, he is exempt [from tithes]; but if he combines [two or more olives], he is obligated [in tithes]. [If one hired a worker] to weed [a patch of] onions, [and] he said to him, “On condition that I [may] eat the green [leaves of the onion plant],” [the worker] may pluck one leaf at a time and eat [it without separating tithes]; but if he combines [two or more leaves], he is obligated [to tithe them].
Ma'asros3: 4
מָצָא קְצִיצוֹת בַּדֶּרֶךְ, אֲפִלּוּ בְצַד שְׂדֵה קְצִיצוֹת, וְכֵן תְּאֵנָה שֶׁהִיא נוֹטָה עַל דֶּרֶךְ וּמָצָא תַחְתֶּיהָ תְאֵנִים, מֻתָּרוֹת מִשּׁוּם גָּזֵל, וּפְטוּרוֹת מִן הַמַּעַשְׂרוֹת; וּבְזֵיתִים וּבַחֲרוּבִים, חַיָּבִים. מָצָא גְרוֹגָרוֹת, אִם דָּרְסוּ רֹב בְּנֵי אָדָם, חַיָּב; וְאִם לַאו, פָּטוּר. מָצָא פִלְחֵי דְבֵלָה, חַיָּב, שֶׁיָּדוּעַ שֶׁהֵן מִדָּבָר גָּמוּר. וְהַחֲרוּבִין, עַד שֶׁלֹּא כְנָסָן לְרֹאשׁ הַגַּג מוֹרִיד מֵהֶם לַבְּהֵמָה, פָּטוּר, מִפְּנֵי שֶׁהוּא מַחֲזִיר אֶת הַמּוֹתָר.
[If] one found cut figs in the road, even [if he found them] beside a field of cut figs, and similarly [in the case of] a fig tree which hangs over a road and one found figs beneath it, they are permissible with respect to [the prohibition of] theft, and they are exempt from tithes; but in [the case of] olives and carobs, they are obligated [in tithes]. [If] one found dried figs, if most people have [already] pressed [their dried figs], he is obligated [to tithe them]; if not, he is exempt. [If] one found por-tions of [a cake of] pressed figs, he is obligated [to tithe them], for it is known that they are from something [whose processing is] completed. And [regarding] carobs, as long as he has not yet gathered them on the top of the roof he may take some down for his animal [to eat, and] is exempt [from tithing them], because he returns the surplus.
Ma'asros3: 5
אֵיזוֹהִי חָצֵר שֶׁהִיא חַיֶּבֶת בְּמַעַשְׂרוֹת? רַבִּי יִשְׁמָעֵאל אוֹמֵר: חָצֵר הַצּוֹרִית, שֶׁהַכֵּלִים נִשְׁמָרִים בְּתוֹכָהּ. רַבִּי עֲקִיבָא אוֹמֵר: כֹּל שֶׁאֶחָד פּוֹתֵחַ וְאֶחָד נוֹעֵל, פְּטוּרָה. רַבִּי נְחֶמְיָה אוֹמֵר: כֹּל שֶׁאֵין אָדָם בּוֹשׁ מִלֶּאֱכֹל בְּתוֹכָהּ, חַיֶּבֶת. רַבִּי יוֹסֵי אוֹמֵר: כֹּל שֶׁנִּכְנָס לָהּ וְאֵין אוֹמֵר: ,,מָה אַתָּה מְבַקֵּשׁ”?, פְּטוּרָה. רַבִּי יְהוּדָה אוֹמֵר: שְׁנֵי חֲצֵרוֹת זוֹ לִפְנִים מִזּוֹ, הַפְּנִימִית חַיֶּבֶת וְהַחִיצוֹנָה פְטוּרָה.
What [type of] courtyard is obligated in tithes? R' Yishmael says: A Tyrean courtyard, in which utensils are kept safe. R' Akiva says: Any [courtyard the gate of] which one [person] opens and one [person] locks is exempt [from tithes]. R' Nechemyah says: Any [courtyard] inside of which a person is not embarrassed to eat is obligated [in tithes]. R' Yose says: Any [courtyard] which one enters and no [resident] says [to him], “What are you looking for?” is exempt [from tithes]. R' Yehudah says: [Regarding] two courtyards, one [of which is] within the other, the inner [courtyard] is obligated [in tithes] and the outer one is exempt [from tithes].
Ma'asros3: 6
הַגַּגּוֹת פְּטוּרִין, אַף עַל פִּי שֶׁהֵם שֶׁל חָצֵר הַחַיֶּבֶת.
בֵּית שַׁעַר, אַכְסַדְרָה, וּמִרְפֶּסֶת, הֲרֵי אֵלּוּ כֶּחָצֵר; אִם חַיֶּבֶת, חַיָּבִין. וְאִם פְּטוּרָה, פְּטוּרִים.
Rooftops are exempt [from tithes], even if they are in a courtyard which is liable.
A gatehouse, a portico, and a gallery are like the courtyard [in which they are situated]; if [the courtyard] is liable [in tithes], they [too] are liable. And if it is exempt, they are exempt.
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