One who leases a field [as a tenant-farmer] from an idolater tithes and [then] gives him [his share]. R’ Yehudah says: Also one who sharecrops an ancestral field from an idolater tithes and [then] gives him [his share].

[If] a Kohen or Levite contracted a field [as a sharecropper] from a Yisrael, just as they divide the chullin, so do they divide the terumah. R’ Eliezer says: The tithes, too, are theirs, for it is on this condition that they came.