Maasros 3:7-3:10
Ma'asros3: 7
הַצְּרִיפִין וְהַבֻּרְגָּנִין וְהָאִלְקָטִיּוֹת פְּטוּרִין. סֻכַּת גִּנּוֹסַר, אַף עַל פִּי שֶׁיֵּשׁ בּוֹ רֵחַיִם וְתַרְנְגוֹלִים, פְּטוּרָה. סֻכַּת הַיּוֹצְרִים, הַפְּנִימִית חַיֶּבֶת, וְהַחִיצוֹנָה פְּטוּרָה. רַבִּי יוֹסֵי אוֹמֵר: כֹּל שֶׁאֵינָהּ דִּירַת הַחַמָּה וְדִירַת הַגְּשָׁמִים פְּטוּרָה. סֻכַּת הַחַג בֶּחָג, רַבִּי יְהוּדָה מְחַיֵּב; וַחֲכָמִים פּוֹטְרִין.
Conical huts, sheds, and summer huts are exempt [from tithes]. A Gennosar booth, even if it contains a mill and chickens, is exempt [from tithes]. [Regarding] a potters' hut, the inner [chamber] is liable [in tithes], but the outer one is exempt [from tithes]. R' Yose says: Any [house] which is not [both] a summer residence and a winter residence is exempt [from tithes]. [Regarding] a succah during the [Succos] Festival, R' Yehudah obligates [it in tithes]; but the Sages exempt [it from tithes].
Ma'asros3: 8
תְּאֵנָה שֶׁהִיא עוֹמֶדֶת בְּחָצֵר, אוֹכֵל אַחַת אַחַת וּפָטוּר; וְאִם צֵרַף, חַיָּב. רַבִּי שִׁמְעוֹן אוֹמֵר: אַחַת בִּימִינוֹ וְאַחַת בִּשְׂמֹאלוֹ וְאַחַת בְּפִיו. עָלָה לְרֹאשָׁהּ, מְמַלֵּא חֵיקוֹ וְאוֹכֵל.
[Regarding] a fig tree which is standing in a courtyard, one may eat one [fig] at a time and is exempt [from tithes]; but if he combines [figs], he is obligated [to tithe them]. R' Shimon says: [He may take] one in his right hand and one in his left hand and one in his mouth. [If] one climbs to the top [of the tree], he may fill his lap [with figs] and eat [them without separating tithes].
Ma'asros3: 9
גֶּפֶן שֶׁהִיא נְטוּעָה בְחָצֵר, נוֹטֵל אֶת כָּל הָאֶשְׁכֹּל; וְכֵן בְּרִמּוֹן; וְכֵן בַּאֲבַטִּיחַ; דִּבְרֵי רַבִּי טַרְפוֹן. רַבִּי עֲקִיבָא אוֹמֵר: מְגַרְגֵּר בָּאֶשְׁכֹּלוֹת, וּפוֹרֵט בָּרִמּוֹן, וְסוֹפֵת בָּאֲבַטִּיחַ. כֻּסְבָּר שֶׁהִיא זְרוּעָה בְחָצֵר, מְקַרְטֵם עָלֶה עָלֶה וְאוֹכֵל; וְאִם צֵרַף, חַיָּב. הַסִּיאָה וְהָאֵזוֹב וְהַקֻּרְנִית שֶׁבְּחָצֵר, אִם הָיוּ נִשְׁמָרִים, חַיָּבִין.
[Regarding] a grapevine which is planted in a courtyard, one may take an entire cluster [without separating tithes]; and so too with a pomegranate; and so too with a melon; [these are] the words of R' Tarfon. R' Akiva says: He may [only] pick [one grape at a time] from the cluster, and he may [only] break off [one seed at a time] from the pomegranate, and he may [only] slice [one piece at a time] from the melon.  [Regarding] coriander which is planted in a courtyard, one may pluck one leaf at a time and eat [it without separating tithes]; but if he combines [leaves], he is obligated [to tithe them].  Savory, hyssop, and oregano in a courtyard, if they were protected, are obligated [in tithes].
Ma'asros3: 10
תְּאֵנָה שֶׁהִיא עוֹמֶדֶת בְּחָצֵר וְנוֹטָה לְגִנָּה, אוֹכֵל כְּדַרְכּוֹ פָּטוּר. עוֹמֶדֶת בַּגִּנָּה וְנוֹטָה לֶחָצֵר, אוֹכֵל אַחַת אַחַת פָּטוּר; וְאִם צֵרַף, חַיָּב.  עוֹמֶדֶת בָּאָרֶץ וְנוֹטָה לְחוּצָה לָאָרֶץ, בְּחוּצָה לָאָרֶץ וְנוֹטָה לָאָרֶץ, הַכֹּל הוֹלֵךְ אַחַר הָעִקָּר. וּבְבָתֵּי עָרֵי חוֹמָה, הַכֹּל הוֹלֵךְ אַחַר הָעִקָּר. וּבְעָרֵי מִקְלָט, הַכֹּל הוֹלֵךְ אַחַר הַנּוֹף. וּבִירוּשָׁלַיִם, הַכֹּל הוֹלֵךְ אַחַר הַנּוֹף.
[Regarding] a fig tree which is standing in a courtyard and [one of its branches] leans into a garden, [he may] eat [the figs] in his usual manner [and] is exempt [from tithing them]. [If the tree] is standing in the garden and [a branch] leans into the court-yard, [if] one eats one [fig] at a time he is exempt [from separating tithes]; but if he combines [figs], he is obligated [to tithe them].  [If a tree] is standing in the Land [of Israel] and [a branch] leans outside the Land, [or if it is standing] outside the Land and [a branch] leans into the Land, everything follows the trunk. And with [regard to the law of] houses of walled cities, everything follows the trunk. But with [regard to] cities of refuge, everything follows the branch. And with [regard to] Jerusalem, everything follows the branch.