Ma'asros5: 5
הַלּוֹקֵחַ שְׂדֵה יָרָק בְּסוּרְיָא, אִם עַד שֶׁלֹּא בָא לְעוֹנַת הַמַּעַשְׂרוֹת, חַיָּב; וּמִשֶּׁבָּא לְעוֹנַת הַמַּעַשְׂרוֹת, פָּטוּר, וְלוֹקֵט כְּדַרְכּוֹ וְהוֹלֵךְ. רַבִּי יְהוּדָה אוֹמֵר: אַף יִשְׂכֹּר פּוֹעֲלִים וְיִלְקֹט. אָמַר רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל: בַּמֶּה דְבָרִים אֲמוּרִים? בִּזְמַן שֶׁקָּנָה קַרְקַע; אֲבָל בִּזְמַן שֶׁלֹּא קָנָה קַרְקַע, אִם עַד שֶׁלֹּא בָא לְעוֹנַת הַמַּעַשְׂרוֹת, פָּטוּר. רַבִּי אוֹמֵר: אַף לְפִי חֶשְׁבּוֹן.
[Regarding] one who purchases a field of vegetables in Surya, if [the vegetables] have not yet reached the tithing stage, they are obligated [in tithes]; but if they have reached the tithing stage, they are exempt [from tithes], and he may harvest [the vegetables] in his usual manner. R' Yehudah says: He may even hire workers to harvest [the vegetables]. Rabban Shimon ben Gamliel said: When are these things said? When he purchased land; but when he did not buy land, [even] if [the vegetables] had not yet reached the tithing stage, [they] are exempt [from tithes]. Rebbi says: Even [in that case, he must tithe the vegetables] by percentage.