R' Yehudah said: At first they would send to the owners in the provinces, “Hurry and prepare your produce before the time for biur arrives.” Until R' Akiva came and taught that all produce that did not reach the tithing stage is exempt from the removal.

Someone whose produce is far away from him must assign them a name. There was an incident involving Rabban Gamliel and the Elders, who were traveling on a ship; Rabban Gamliel declared: “The tenth that I will, in the future, measure out is [hereby] given to Yehoshua, and its place is leased to him; another tenth that I will, in the future, measure out is [hereby] given to Akiva ben Yosef so that he will acquire it on be-half of the poor, and its place is leased to him.” R' Yehoshua said: “The tenth that I intend to measure out is given to Elazar ben Azaryah, and its location is rented to him.” And they received rent from one an-other.

In the afternoon of the last day of Yom Tov they recited the declaration. How was the declaration? “I have destroyed the holy [things] from the house”: this is maaser sheni and [produce of] reva'i saplings; “I have given it to the Levi”: this is maaser of the Levi; “and also I have given it”: this is terumah and terumas maaser; “to the stranger, to the orphan, and to the widow”: this is maaser ani, leket, shich'chah, and peah, even though they are not essential to the declaration; “from the house”: this is challah.

“. . .[according] to whatever com-mandment You commanded me”; but if he separated maaser sheni before [maaser] rishon, he is unable to recite the acknowledgment. “I have not transgressed any of Your commandments”: I did not separate [tithes] from [produce of one] species on behalf of [produce which is] not of that species; nor from that which is detached [from the ground] on behalf of that which is attached, or from that which is attached on behalf of that which is detached; nor from the new [crop] on behalf of the old [crop], or from the old [crop] on behalf of the new [crop]. “. . . and I have not forgotten”: I did not forget to bless You and to mention Your Name concerning it.