Rooftops are exempt [from tithes], even if they are in a courtyard which is liable. A gatehouse, a portico, and a gallery are like the courtyard [in which they are situated]; if [the courtyard] is liable [in tithes], they [too] are liable. And if it is exempt, they are exempt.

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].

[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].

[Regarding] a grapevine which is planted in a courtyard, one may take an entire cluster [without separating tithes]; and so too with a pomegranate; and so too with a melon; [these are] the words of R' Tarfon. R' Akiva says: He may [only] pick [one grape at a time] from the cluster, and he may [only] break off [one seed at a time] from the pomegranate, and he may [only] slice [one piece at a time] from the melon.  [Regarding] coriander which is planted in a courtyard, one may pluck one leaf at a time and eat [it without separating tithes]; but if he combines [leaves], he is obligated [to tithe them].  Savory, hyssop, and oregano in a courtyard, if they were protected, are obligated [in tithes].

[Regarding] a fig tree which is standing in a courtyard and [one of its branches] leans into a garden, [he may] eat [the figs] in his usual manner [and] is exempt [from tithing them]. [If the tree] is standing in the garden and [a branch] leans into the court-yard, [if] one eats one [fig] at a time he is exempt [from separating tithes]; but if he combines [figs], he is obligated [to tithe them].  [If a tree] is standing in the Land [of Israel] and [a branch] leans outside the Land, [or if it is standing] outside the Land and [a branch] leans into the Land, everything follows the trunk. And with [regard to the law of] houses of walled cities, everything follows the trunk. But with [regard to] cities of refuge, everything follows the branch. And with [regard to] Jerusalem, everything follows the branch.

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.

[If] one takes olives from the pit, he may dip one [olive] at a time into salt and eat [it without tithing]; [but] if he salted [olives] and placed [them] before himself, he is obligated [to tithe them]. R' Eliezer says: [If one took olives] from a tahor pit, he is obligated [to tithe them]; but [if he takes them] from a tamei [pit], he is exempt [from tithing them], since he returns the surplus.

One may drink [wine] over the wine press, whether [the wine is diluted] with hot water or with cold water, [and] is exempt [from tithing it]. [These are] the words of R' Meir. R' Elazar the son of R' Tzadok obligates [the wine in tithes]. And the Sages say: [Wine diluted] with hot water is obligated [in tithes], but [wine diluted] with cold water is exempt.

[If] one shells barley, he may shell one at a time and eat it [without separating tithes]; but if one shells [barley] and places [it] in his hand, he is obligated [to tithe it]. [If] one rubs roasted ears of wheat, he may sift [the kernels by tossing them] from one hand to the other and eat [them without separating tithes]; but if he sifted [the kernels] and placed [them] in his lap, he is obligated [to tithe them]. Coriander that one planted for [its] seeds, its greens are exempt [from tithes]; [if] one planted it for [its] greens, it re-quires tithing [of both its] seeds and [its] greens. R' Elazer says: Dill requires tithing [of its] seeds, greens, and stems; but the Sages say: No [species] is subject to the tith-ing of [both its] seeds and greens except cress and garden-rocket.

Rabban Shimon ben Gamliel says: The shoots of fenugreek, of mustard, and of white beans are obligated in tithes. R' Eliezer says: The caper bush requires tithing [of its] shoots, berries, and husks. R' Akiva says: It does not require tithing [of anything] other than its berries, because they are “fruit” [of the bush].

[If] one uproots sets from his own [field] and replanted [them] in [another section of] his own [field], they are exempt [from tithes].  [If] one buys [produce] which is attached to the ground, it is exempt [from tithes].  [If] one harvested [produce] to send to his friend, it is exempt [from tithes]. R' Elazar ben Azaryah says: If similar [produce] is being sold in the market, this [produce] is obligated [in tithes].

[If] one uproots turnips or radishes from his own [field] to replant in [another section of] his own [field] for [their] seeds, he is obligated [to tithe them], because it is their “goren.”  Onions, once they have taken root in the attic, become cleared of [their] capacity to convey tumah. [If] debris fell on [the onions], and they are uncovered, they are [treated] as though they were planted in a field.

One may not sell his fruits once they have reached the tithing stage to some-one who is not trustworthy regarding tithes; nor during Sheviis to someone who is suspect regarding the [observance of the laws of] Sheviis [produce]. And if [some] matured early, he puts [aside] the early fruits and [may] sell the remainder.

One may not sell his straw, his olive pulp or his grape skins to someone who is not trustworthy regarding tithes to extract juice from them. For if he extracted [juice from them], it is liable in tithes, but it is exempt from terumah, because [when] one separates terumah, [he must] have in mind the ears that were not threshed, [the grain on] the sides [of the pile], and [the kernels] that are mixed with the straw.

[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.