Ma'asros4: 1
הַכּוֹבֵשׁ, הַשּׁוֹלֵק, הַמּוֹלֵח, חַיָּב. הַמְכַמֵּן בָּאֲדָמָה פָּטוּר. הַמְטַבֵּל בַּשָּׂדֶה פָּטוּר. הַפּוֹצֵעַ זֵיתִים שֶׁיֵּצֵא מֵהֶם הַשְּׂרָף, פָּטוּר. הַסּוֹחֵט זֵיתִים עַל בְּשָׂרוֹ, פָּטוּר. אִם סָחַט וְנָתַן לְתוֹךְ יָדוֹ, חַיָּב. הַמְקַפֵּא לְתַבְשִׁיל פָּטוּר; לִקְדֵרָה, חַיָּב, מִפְּנֵי שֶׁהוּא כְבוֹר קָטָן.
One who pickles, partially cooks or salts [pro-duce] is obligated [to tithe it]. One who buries [produce] in the ground is exempt [from tithing it]. One who dips [produce] in the field is exempt [from tithing it]. One who crushes olives to release their bitterness is exempt [from tithing them]. One who squeezes olives onto his skin is exempt [from tithing them]; [but] if he squeezed [the olives] and collected [the oil] in his hand, he is obligated [to tithe the oil]. One who skims [wine] in [a pot of] cooked food is exempt [from tithing the wine]; [but if he skims wine] in an [empty] pot, he is obligated [to tithe it], because [the pot] is like a small cistern.