הַמְקַבֵּל שָׂדֶה מִיִּשְׂרָאֵל, מִן הַנָּכְרִי וּמִן הַכּוּתִי, יְחַלֵּק לִפְנֵיהֶם. הַחוֹכֵר שָׂדֶה מִיִּשְׂרָאֵל, תּוֹרֵם וְנוֹתֵן לוֹ. אָמַר רַבִּי יְהוּדָה, אֵימָתַי, בִּזְמַן שֶׁנָּתַן לוֹ מֵאוֹתָהּ הַשָּׂדֶה וּמֵאוֹתוֹ הַמִּין, אֲבָל אִם נָתַן לוֹ מִשָּׂדֶה אַחֶרֶת אוֹ מִמִּין אַחֵר, מְעַשֵּׂר וְנוֹתֵן לוֹ: One who has received a field from a Jew, or from a Gentile, or from a Samaritan [for a share in the produce], he divvies up the produce in front of them [without first separating tithes]. One who has hired a field from a Jew [for a fixed amount from the produce], he first gives terumah [from the rental] and then gives it to him (the field owner). Rabbi Judah said: When is this so? When he pays him [the rental with produce] of the same field and of the same kind; but when he pays him with the produce of another field or of another kind, he must [also] tithe [the rental first] and then give it to him.
הַחוֹכֵר שָׂדֶה מִן הַנָּכְרִי, מְעַשֵּׂר וְנוֹתֵן לוֹ. רַבִּי יְהוּדָה אוֹמֵר, אַף הַמְקַבֵּל שְׂדֵה אֲבוֹתָיו מִן הַנָּכְרִי, מְעַשֵּׂר וְנוֹתֵן לוֹ: One who has hired a field from a Gentile [for a fixed amount from the produce], he first gives tithes [from the rental] and then gives it to him (the field owner). Rabbi Judah says: even if one rented from a Gentile a field which had formerly belonged to his fathers [for a share in the produce], he first gives tithes and then gives it to him.
כֹּהֵן וְלֵוִי שֶׁקִּבְּלוּ שָׂדֶה מִיִּשְׂרָאֵל, כְּשֵׁם שֶׁחוֹלְקִין בַּחֻלִּין כָּךְ חוֹלְקִין בַּתְּרוּמָה. רַבִּי אֱלִיעֶזֶר אוֹמֵר, אַף הַמַּעַשְׂרוֹת שֶׁלָּהֶן, שֶׁעַל מְנָת כֵּן בָּאוּ: A priest or a Levite who rented a field from an Israelite [for a share in the produce], just as they divide the non-sacred produce, so they divide the terumah. Rabbi Eliezer says: the tithes belong to them (the tenants), for they entered the field with this expectation.
יִשְׂרָאֵל שֶׁקִּבֵּל מִכֹּהֵן וּמִלֵּוִי, הַמַּעַשְׂרוֹת לַבְּעָלִים. רַבִּי יִשְׁמָעֵאל אוֹמֵר, הַקַּרְתָּנִי שֶׁקִּבֵּל שָׂדֶה מִירוּשַׁלְמִי, מַעֲשֵׂר שֵׁנִי שֶׁל יְרוּשַׁלְמִי. וַחֲכָמִים אוֹמְרִים, יָכוֹל הוּא הַקַּרְתָּנִי לַעֲלוֹת וּלְאָכְלוֹ בִירוּשָׁלָיִם: If an Israelite rented a field from a priest or from a Levite [for a share in the produce] the tithes belong to the owners [of the field]. Rabbi Ishmael says: if a city dweller [from outside of Jerusalem] rented a field from a Jerusalemite, the second tithe belongs to the inhabitant of Jerusalem. But the sages say: the city dweller may go up and eat the second tithe in Jerusalem.
הַמְקַבֵּל זֵיתִים לְשֶׁמֶן, כְּשֵׁם שֶׁחוֹלְקִין בַּחֻלִּין כָּךְ חוֹלְקִין בַּתְּרוּמָה. רַבִּי יְהוּדָה אוֹמֵר, יִשְׂרָאֵל שֶׁקִּבֵּל מִכֹּהֵן וּמִלֵּוִי זֵיתִים לְשֶׁמֶן לְמַחֲצִית שָׂכָר, הַמַּעַשְׂרוֹת לַבְּעָלִים: [An Israelite] who rents olive trees [from a priest or a Levite] for [a share in the] oil: just as they divide the non-sacred produce, so they divide the terumah. Rabbi Judah says: an Israelite who rented [olive trees] from a priest or a levite for the oil for a share of half the profit, the tithes belong to the owner.
בֵּית שַׁמַּאי אוֹמְרִים, לֹא יִמְכֹּר אָדָם אֶת זֵיתָיו אֶלָּא לְחָבֵר. בֵּית הִלֵּל אוֹמְרִים, אַף לִמְעַשֵּׂר. וּצְנוּעֵי בֵית הִלֵּל הָיוּ נוֹהֲגִין כְּדִבְרֵי בֵית שַׁמָּאי: Bet Shammai says: a man may sell his olives only to a “chaver (an ‘associate’).” But Bet Hillel says: [one may sell them] even to one who only] tithes. And the pious among Bet Hillel used to act in accordance with the words of Bet Shammai.
שְׁנַיִם שֶׁבָּצְרוּ אֶת כַּרְמֵיהֶם לְתוֹךְ גַּת אַחַת, אֶחָד מְעַשֵּׂר וְאֶחָד שֶׁאֵינוֹ מְעַשֵּׂר, הַמְעַשֵּׂר מְעַשֵּׂר אֶת שֶׁלּוֹ, וְחֶלְקוֹ בְּכָל מָקוֹם שֶׁהוּא: Two gathered [the fruit of] their vineyards into one winepress, one of whom tithes and the other does not tithe the one who tithes may tithe his own share and his share wherever it may be.
שְׁנַיִם שֶׁקִּבְּלוּ שָׂדֶה בַאֲרִיסוּת, אוֹ שֶׁיָּרְשׁוּ אוֹ שֶׁנִּשְׁתַּתְּפוּ, יָכוֹל הוּא לוֹמַר, טֹל אַתָּה חִטִּים שֶׁבְּמָקוֹם פְּלוֹנִי וַאֲנִי חִטִּים שֶׁבְּמָקוֹם פְּלוֹנִי, אַתָּה יַיִן שֶׁבְּמָקוֹם פְּלוֹנִי וַאֲנִי יַיִן שֶׁבְּמָקוֹם פְּלוֹנִי. אֲבָל לֹא יֹאמַר לוֹ, טֹל אַתָּה חִטִּים וַאֲנִי שְׂעוֹרִים, טֹל אַתָּה יַיִן וַאֲנִי אֶטֹּל שָׁמֶן: Two men who rented a field [for a share in the produce], or inherited [a field], or became partners in it: the one [who tithes] may say to the other [who does not tithe], “You take the wheat which is in this place and I will take the wheat which is in that place.” Or, “You take the wine which is in this place and I will take the wine which is in that place.” But he may not say to him: “You take the wheat and I will take the barley,” or, “You take the wine and I will take the oil.”
חָבֵר וְעַם הָאָרֶץ שֶׁיָּרְשׁוּ אֶת אֲבִיהֶם עַם הָאָרֶץ, יָכוֹל הוּא לוֹמַר לוֹ, טֹל אַתָּה חִטִּים שֶׁבְּמָקוֹם פְּלוֹנִי וַאֲנִי חִטִּים שֶׁבְּמָקוֹם פְּלוֹנִי, אַתָּה יַיִן שֶׁבְּמָקוֹם פְּלוֹנִי וַאֲנִי יַיִן שֶׁבְּמָקוֹם פְּלוֹנִי. אֲבָל לֹא יֹאמַר לוֹ, טֹל אַתָּה חִטִּים וַאֲנִי שְׂעוֹרִים, טֹל אַתָּה הַלַּח וַאֲנִי אֶטֹּל אֶת הַיָּבֵשׁ: A chaver (rabbinic associate) and an am haaretz who inherited [the property of] their father who was an am haaretz, he (the chaver) may say to him (the am haaretz): “You take the wheat which is in this place and I will take the wheat which is in that place.” Or, “You take the wine which is in this place and I will take the wine which is in that place.” But he may not say to him: “You take the wheat and I will take the barley,” or, “You take the wine and I will take the oil,” or: “You take the moist produce and I will take the dry produce.”
גֵּר וְגוֹי שֶׁיָּרְשׁוּ אֶת אֲבִיהֶם גּוֹי, יָכוֹל הוּא לוֹמַר, טֹל אַתָּה עֲבוֹדָה זָרָה וַאֲנִי מָעוֹת, אַתָּה יַיִן וַאֲנִי פֵרוֹת. וְאִם מִשֶּׁבָּאוּ לִרְשׁוּת הַגֵּר, אָסוּר: A convert and a gentile who inherited [the property of] their father, a gentile: he (the convert) can say [to his brother the gentile]: “You take the idols and I will take the money,” or: “You take the wine and I will take the produce.” But from the time [that any part of the inheritance] came into the possession of the convert, he is forbidden [to say so].
הַמּוֹכֵר פֵּרוֹת בְּסוּרְיָא, וְאָמַר מִשֶּׁל אֶרֶץ יִשְׂרָאֵל הֵן, חַיָּב לְעַשֵּׂר. מְעֻשָּׂרִין הֵן, נֶאֱמָן, שֶׁהַפֶּה שֶׁאָסַר הוּא הַפֶּה שֶׁהִתִּיר. מִשֶּׁלִּי הֵן, חַיָּב לְעַשֵּׂר, מְעֻשָּׂרִין הֵן, נֶאֱמָן, שֶׁהַפֶּה שֶׁאָסַר הוּא הַפֶּה שֶׁהִתִּיר. וְאִם יָדוּעַ שֶׁיֶּשׁ לוֹ שָׂדֶה אֶחָד בְּסוּרְיָא, חַיָּב לְעַשֵּׂר: One who sells produce in Syria and declared “It was grown in the land of Israel,” the purchaser must tithe it. [But if he also said], “It has been tithed,” he may be trusted, because the mouth that forbade is the same mouth that permitted. [If he said: The produce is] from my own field,” the purchaser must tithe it. [But if he added:] “It has already been tithed,” he may be trusted, because the mouth that forbade is the same mouth that permitted. If it was known that he had a field in Syria, the purchaser must tithe it.
עַם הָאָרֶץ שֶׁאָמַר לְחָבֵר, קַח לִי אֲגֻדַּת יָרָק, קַח לִי גְלֻסְקָן אֶחָד, לוֹקֵחַ סְתָם וּפָטוּר. וְאִם אָמַר, שֶׁלִּי זֶה, וְזֶה שֶׁל חֲבֵרִי, וְנִתְעָרְבוּ, חַיָּב לְעַשֵּׂר, וַאֲפִלּוּ הֵן מֵאָה: If an am haaretz said to a chaver, “Buy me a bundle of vegetables,” or: “Buy me a loaf of bread,” the chaver may buy it without checking [whether it had been tithed], and he is exempt [from tithing it]. But if the chaver said: “This one I am buying for myself and this one for my friend,” and they got mixed up, he must tithe [them both], even if there were one hundred [for the am haaretz.]