Carobs [are obligated in tithes] from when they become spotted; and all black [fruits], from when they become spotted. Pears, gallnut apples, quinces, and hawthorns, from when they become bald; and all white [fruits], from when they become bald. Fenugreek, from when it sprouts. Grain and olives, from when they grow a third.

[The following] vegetables: cucumbers, pumpkins, melons, and kirbies; [and the following tree fruits:] apples and citrons, are obligated large and small. R' Shimon exempts citrons when they are small.  That which is obligated in [the case of] bitter almonds is exempt in [the case of] sweet [ones]. That which is obligated in [the case of] sweet [almonds] is exempt in [the case of] bitter [ones].