Ma'aser Sheini5: 9
מִי שֶׁהָיוּ פֵרוֹתָיו רְחוֹקִים מִמֶּנּוּ צָרִיךְ לִקְרוֹא לָהֶם שֵׁם. מַעֲשֶׂה בְרַבָּן גַּמְלִיאֵל וְהַזְּקֵנִים, שֶׁהָיוּ בָאִין בִּסְפִינָה; אָמַר רַבָּן גַּמְלִיאֵל: ,,עִשּׂוּר שֶׁאֲנִי עָתִיד לָמֹד נָתוּן לִיהוֹשֻׁעַ, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ; עִשּׂוּר אַחֵר שֶׁאֲנִי עָתִיד לָמֹד נָתוּן לַעֲקִיבָא בֶן יוֹסֵף שֶׁיִּזְכֶּה בוֹ לָעֲנִיִּים, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ”. אָמַר רַבִּי יְהוֹשֻׁעַ: ,,עִשּׂוּר שֶׁאֲנִי עָתִיד לָמֹד נָתוּן לְאֶלְעָזָר בֶּן עֲזַרְיָה, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ”. וְנִתְקַבְּלוּ זֶה מִזֶּה שָׂכָר.
Someone whose produce is far away from him must assign them a name. There was an incident involving Rabban Gamliel and the Elders, who were traveling on a ship; Rabban Gamliel declared: “The tenth that I will, in the future, measure out is [hereby] given to Yehoshua, and its place is leased to him; another tenth that I will, in the future, measure out is [hereby] given to Akiva ben Yosef so that he will acquire it on be-half of the poor, and its place is leased to him.” R' Yehoshua said: “The tenth that I intend to measure out is given to Elazar ben Azaryah, and its location is rented to him.” And they received rent from one an-other.
Ma'aser Sheini5: 10
בְּמִנְחָה בְיוֹם טוֹב הָאַחֲרוֹן הָיוּ מִתְוַדִּין. כֵּיצַד הָיָה הַוִּדּוּי? ,,בִּעַרְתִּי הַקֹּדֶשׁ מִן־הַבַּיִת”: זֶה מַעֲשֵׂר שֵׁנִי וְנֶטַע רְבָעִי; ,,נְתַתִּיו לַלֵּוִי”: זֶה מַעְשַׂר לֵוִי; ,,וְגַם נְתַתִּיו”: זוֹ תְרוּמָה וּתְרוּמַת מַעֲשֵׂר; ,,לַגֵּר לַיָּתוֹם וְלָאַלְמָנָה”: זֶה מַעְשַׂר עָנִי, הַלֶּקֶט וְהַשִּׁכְחָה וְהַפֵּאָה, אַף עַל פִּי שֶׁאֵינָן מְעַכְּבִין אֶת הַוִּדּוּי; ,,מִן־הַבַּיִת”: זוֹ חַלָּה.
In the afternoon of the last day of Yom Tov they recited the declaration. How was the declaration? “I have destroyed the holy [things] from the house”: this is maaser sheni and [produce of] reva'i saplings; “I have given it to the Levi”: this is maaser of the Levi; “and also I have given it”: this is terumah and terumas maaser; “to the stranger, to the orphan, and to the widow”: this is maaser ani, leket, shich'chah, and peah, even though they are not essential to the declaration; “from the house”: this is challah.