Ma'asros4: 2
תִּינוֹקוֹת שֶׁטָּמְנוּ תְאֵנִים לְשַׁבָּת וְשָׁכְחוּ לְעַשְּׂרָן, לֹא יֵאָכְלוּ לְמוֹצָאֵי שַׁבָּת עַד שֶׁיֵּעָשְׂרוּ. כַּלְכָּלַת שַׁבָּת, בֵּית שַׁמַּאי פּוֹטְרִין וּבֵית הִלֵּל מְחַיְּבִין. רַבִּי יְהוּדָה אוֹמֵר: אַף הַלּוֹקֵט אֶת הַכַּלְכָּלָה לִשְׁלֹחַ לַחֲבֵרוֹ, לֹא יֹאכַל עַד שֶׁיִּתְעַשֵּׂר.
[If] children hid figs for Sabbath [consumption] and they forgot to tithe them, they [the figs] may not be eaten after the Sab-bath until they are tithed.  [Regarding] a Sabbath basket, Beis Shammai exempt [the produce] from tithes, but Beis Hillel obligate [it to be tithed]. R' Yehudah says: Also [if] one picks a basket [of produce] to send to his friend, he may not eat [the pro-duce] until it is tithed.