Ma'asros1: 1
כְּלָל אָמְרוּ בְמַעַשְׂרוֹת: כֹּל שֶׁהוּא אֹכֶל, וְנִשְׁמָר, וְגִדּוּלָיו מִן הָאָרֶץ, חַיָּב בְמַעַשְׂרוֹת.  וְעוֹד כְּלָל אַחֵר אָמְרוּ: כֹּל שֶׁתְּחִלָּתוֹ אֹכֶל וְסוֹפוֹ אֹכֶל, אַף עַל פִּי שֶׁהוּא שׁוֹמְרוֹ לְהוֹסִיף אֹכֶל, חַיָּב קָטֹן וְגָדוֹל. וְכֹל שֶׁאֵין תְּחִלָּתוֹ אֹכֶל, אֲבָל סוֹפוֹ אֹכֶל, אֵינוֹ חַיָּב עַד שֶׁיֵּעָשֶׂה אֹכֶל.
They stated a rule concerning tithes: Anything that is a food, and is protected, and whose growth is from the ground is obligated in tithes.  And they stated another rule: Anything which is a food at the beginning [of its growth] and a food at the end [of its growth], even though one protects it to add food, [it] is obligated [in tithes when it is] small and [when it is] large. And anything which is not a food at the beginning [of its growth], but is a food at the end [of its growth], is not obligated [in tithes] until it becomes a food.