One may drink [wine] over the wine press, whether [the wine is diluted] with hot water or with cold water, [and] is exempt [from tithing it]. [These are] the words of R' Meir. R' Elazar the son of R' Tzadok obligates [the wine in tithes]. And the Sages say: [Wine diluted] with hot water is obligated [in tithes], but [wine diluted] with cold water is exempt.