[Regarding] a fig tree which is standing in a courtyard, one may eat one [fig] at a time and is exempt [from tithes]; but if he combines [figs], he is obligated [to tithe them]. R' Shimon says: [He may take] one in his right hand and one in his left hand and one in his mouth. [If] one climbs to the top [of the tree], he may fill his lap [with figs] and eat [them without separating tithes].

Conical huts, sheds, and summer huts are exempt [from tithes]. A Gennosar booth, even if it contains a mill and chickens, is exempt [from tithes]. [Regarding] a potters' hut, the inner [chamber] is liable [in tithes], but the outer one is exempt [from tithes]. R' Yose says: Any [house] which is not [both] a summer residence and a winter residence is exempt [from tithes]. [Regarding] a succah during the [Succos] Festival, R' Yehudah obligates [it in tithes]; but the Sages exempt [it from tithes].