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Shevi'is 2:9
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הַבְּצָלִים הַסָּרִיסִים, וּפוֹל הַמִּצְרִי, שֶׁמָּנַע מֵהֶם מַיִם שְׁלֹֹשִׁים יוֹם לִפְנֵי רֹאשׁ הַשָּׁנָה, מִתְעַשְּׂרִין לְשֶׁעָבַר וּמוּתָּרִים בַּשְּׁבִיעִית; וְאִם לָאו, אֲסוּרִים בַּשְּׁבִיעִית וּמִתְעַשְּׂרִין לְשָׁנָה הַבָּאָה. וְשֶׁל בַּעַל — שֶׁמָּנַע מֵהֶם מַיִם שְׁתֵּי עוֹנוֹת; דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים: שָׁלֹשׁ.
Onions which produce no seed, and the Egyptian bean, from which one withheld water thirty days before Rosh Hashanah, are tithed according to the [year] past and are permitted in the seventh [year]; if not, they are forbidden in the seventh [year] and are tithed according to the coming year. [If they are] from a field watered by rain — that he withheld water from them for two periods; [these are] the words of R’ Meir. But the Sages say: Three.
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