One who pickles, partially cooks or salts [pro-duce] is obligated [to tithe it]. One who buries [produce] in the ground is exempt [from tithing it]. One who dips [produce] in the field is exempt [from tithing it]. One who crushes olives to release their bitterness is exempt [from tithing them]. One who squeezes olives onto his skin is exempt [from tithing them]; [but] if he squeezed [the olives] and collected [the oil] in his hand, he is obligated [to tithe the oil]. One who skims [wine] in [a pot of] cooked food is exempt [from tithing the wine]; [but if he skims wine] in an [empty] pot, he is obligated [to tithe it], because [the pot] is like a small cistern.

[If] children hid figs for Sabbath [consumption] and they forgot to tithe them, they [the figs] may not be eaten after the Sab-bath until they are tithed.  [Regarding] a Sabbath basket, Beis Shammai exempt [the produce] from tithes, but Beis Hillel obligate [it to be tithed]. R' Yehudah says: Also [if] one picks a basket [of produce] to send to his friend, he may not eat [the pro-duce] until it is tithed.

[If] one takes olives from the pit, he may dip one [olive] at a time into salt and eat [it without tithing]; [but] if he salted [olives] and placed [them] before himself, he is obligated [to tithe them]. R' Eliezer says: [If one took olives] from a tahor pit, he is obligated [to tithe them]; but [if he takes them] from a tamei [pit], he is exempt [from tithing them], since he returns the surplus.

One may drink [wine] over the wine press, whether [the wine is diluted] with hot water or with cold water, [and] is exempt [from tithing it]. [These are] the words of R' Meir. R' Elazar the son of R' Tzadok obligates [the wine in tithes]. And the Sages say: [Wine diluted] with hot water is obligated [in tithes], but [wine diluted] with cold water is exempt.