Ma'asros3: 4
מָצָא קְצִיצוֹת בַּדֶּרֶךְ, אֲפִלּוּ בְצַד שְׂדֵה קְצִיצוֹת, וְכֵן תְּאֵנָה שֶׁהִיא נוֹטָה עַל דֶּרֶךְ וּמָצָא תַחְתֶּיהָ תְאֵנִים, מֻתָּרוֹת מִשּׁוּם גָּזֵל, וּפְטוּרוֹת מִן הַמַּעַשְׂרוֹת; וּבְזֵיתִים וּבַחֲרוּבִים, חַיָּבִים.  מָצָא גְרוֹגָרוֹת, אִם דָּרְסוּ רֹב בְּנֵי אָדָם, חַיָּב; וְאִם לַאו, פָּטוּר. מָצָא פִלְחֵי דְבֵלָה, חַיָּב, שֶׁיָּדוּעַ שֶׁהֵן מִדָּבָר גָּמוּר.  וְהַחֲרוּבִין, עַד שֶׁלֹּא כְנָסָן לְרֹאשׁ הַגַּג מוֹרִיד מֵהֶם לַבְּהֵמָה, פָּטוּר, מִפְּנֵי שֶׁהוּא מַחֲזִיר אֶת הַמּוֹתָר.
[If] one found cut figs in the road, even [if he found them] beside a field of cut figs, and similarly [in the case of] a fig tree which hangs over a road and one found figs beneath it, they are permissible with respect to [the prohibition of] theft, and they are exempt from tithes; but in [the case of] olives and carobs, they are obligated [in tithes].  [If] one found dried figs, if most people have [already] pressed [their dried figs], he is obligated [to tithe them]; if not, he is exempt. [If] one found por-tions of [a cake of] pressed figs, he is obligated [to tithe them], for it is known that they are from something [whose processing is] completed.  And [regarding] carobs, as long as he has not yet gathered them on the top of the roof he may take some down for his animal [to eat, and] is exempt [from tithing them], because he returns the surplus.