One who pickles, partially cooks or salts [pro-duce] is obligated [to tithe it]. One who buries [produce] in the ground is exempt [from tithing it]. One who dips [produce] in the field is exempt [from tithing it]. One who crushes olives to release their bitterness is exempt [from tithing them]. One who squeezes olives onto his skin is exempt [from tithing them]; [but] if he squeezed [the olives] and collected [the oil] in his hand, he is obligated [to tithe the oil]. One who skims [wine] in [a pot of] cooked food is exempt [from tithing the wine]; [but if he skims wine] in an [empty] pot, he is obligated [to tithe it], because [the pot] is like a small cistern.

[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.