Wine [is obligated in tithes] from when one skims [it]; even though one skimmed [the wine], one may collect [wine] from the upper wine-press and from the pipe, and drink [it].  Oil [is obligated] from when it descends to the trough; even though [oil] descended [to the trough], one may take [oil] from the sack, from under the mortar, and from between the boards, and apply [it] to a wafer and to [food in] a tureen; but he may not put [the oil] into a cooking pot or into a frying pan while [their contents] are boiling. R' Yehudah says: One may put [this oil] into anything, except for something containing vinegar or brine.