He must always give as peah and it is exempt from tithes until he stacks.  And one may give away [produce] as hefker and it is exempt from tithes until he stacks.  And he may feed to an animal, to a beast, or to birds, and it is exempt from tithes until he stacks.  And he may take from the threshing floor and plant and it is exempt from tithes until he stacks; these are the words of R' Akiva.  [If] a Kohen or a Levi bought from the threshing floor, the tithes belong to them until it is stacked.  [If] one consecrates and redeems, he is obligated in tithes until the [Temple] clerk stacks.

The [following] divide [a field] for peah: a river, a canal, a private road and a public road, a public path or a private path that is in constant use during the hot season and the rainy season, fallow land, plowed land, and a different species.  [If] one harvests premature grain, he creates a division; [these are] the words of R' Meir. But the Sages say: It does not divide, unless he plowed.