Mishneh Torah — Tithes (Ma'aserot) הלכות מעשרות, Chapter 5
The full Hebrew text of Mishneh Torah, Tithes (Ma'aserot), Chapter 5, with English translation by Maimonides (Rambam).
הַלוֹקֵחַ פֵּרוֹת תְּלוּשִׁין לְאָכְלָן נִקְבְּעוּ לְמַעֲשֵׂר מִדִּבְרֵיהֶם כְּמוֹ שֶׁבֵּאַרְנוּ. וּמֵאֵימָתַי יִקָבְעוּ. מִשֶּׁיִּתֵּן אֶת הַדָּמִים אַף עַל פִּי שֶׁלֹּא מָשַׁךְ. הֲרֵי שֶׁלֹּא נָתַן דָּמִים וְהָיָה בּוֹרֵר וּמַנִּיחַ בּוֹרֵר וּמַנִּיחַ אֲפִלּוּ כָּל הַיּוֹם כֻּלּוֹ וְאַף עַל פִּי שֶׁגָּמַר בְּלִבּוֹ לִקַּח לֹא נִתְחַיֵּב לְעַשֵּׂר. וְאִם הָיָה יְרֵא שָׁמַיִם מִשֶּׁגָּמַר בְּלִבּוֹ מְעַשֵּׂר וְאַחַר כָּךְ יַחֲזִיר לַמּוֹכֵר אִם רָצָה לְהַחֲזִיר:
When a person purchases detached produce to partake of it, he is obligated to tithe it according to Rabbinic decree as we explained.When is the obligation [to tithe] established? When [the purchaser] pays [for the produce], even if he has not drawn it [into his domain]., the transfer of an object from one person's domain to another. Nevertheless, our Sages decreed that such a transfer should be brought about by drawing the object to be acquired out of the seller's domain (meshichah; see Hilchot Mechirah 3:5). Nevertheless, with regard to the obligation to tithe, they did not alter the Scriptural Law. If [a potential purchaser] was selecting and setting aside, selecting and setting aside, even if he did so the entire day and even if he made up his mind to purchase the produce, he is not obligated to tithe it. If he is a God-fearing person, from the time he made up his mind, he should tithe it., the conclusion of ch. 5. Afterwards, if he desires to return it to the seller, he may return it. emphasize that he should not return the produce unless the seller agrees. Nevertheless, even if the seller agrees to accept the produce, the purchaser must make restitution from his own produce or funds for the produce that he tithed.
הַלּוֹקֵחַ בִּמְחֻבָּר לַקַּרְקַע אוֹ שֶׁלָּקַח תָּלוּשׁ לִשְׁלֹחַ לַחֲבֵרוֹ לֹא נִקְבְּעוּ וְיֵשׁ לוֹ לֶאֱכל מֵהֶן עַרְאַי:
When a person purchases produce that is attached to the ground or purchases detached produce to send to a colleague, [an obligation to tithe] is not established and he may snack from them. 331:119).
הָאוֹמֵר לַחֲבֵרוֹ הֵא לְךָ אִיסָר זֶה וְתֵן לִי בּוֹ חֲמֵשׁ תְּאֵנִים הֲרֵי זֶה אוֹכֵל אַחַת אַחַת וּפָטוּר. וְאִם צֵרֵף חַיָּב לְעַשֵּׂר. הֵא לְךָ אִיסָר זֶה בְּעֶשְׂרִים תְּאֵנִים שֶׁאָבֹר לִי. בּוֹרֵר אַחַת אַחַת וְאוֹכֵל. בְּאֶשְׁכּוֹל שֶׁאָבֹר לִי מְגַרְגֵּר מִמֶּנּוּ בָּאִילָן וְאוֹכֵל. בְּרִמֹּן שֶׁאָבֹר לִי פּוֹרְטוֹ בָּאִילָן וְאוֹכֵל. בַּאֲבַטִּיחַ שֶׁאָבֹר לִי כּוֹפֵת בַּקַּרְקַע וְאוֹכֵל. וְאִם קָצַץ אֶת הַתְּאֵנִים וְצֵרְפָם אוֹ שֶׁקִּצֵּץ הָאֶשְׁכּוֹל אוֹ הָאֲבַטִּיחַ. חַיָּב לְעַשֵּׂר. שֶׁהֲרֵי לֹא קָנָה אֶלָּא הַנִּתְלָשׁ. אֲבָל אִם אָמַר לוֹ הֵא לְךָ אִיסָר בִּשְׁתֵּי תְּאֵנִים אֵלּוּ בִּשְׁנֵי אֶשְׁכּוֹלוֹת אֵלּוּ בִּשְׁנֵי רִמּוֹנִים אֵלּוּ בִּשְׁנֵי אֲבַטִּיחִים אֵלּוּ קוֹצֵץ כְּדַרְכּוֹ וְאוֹכֵל עַרְאַי וּפָטוּר שֶׁלֹּא נִקְבְּעוּ בְּמִקָּח שֶׁהֲרֵי לְקָחָן בִּמְחֻבָּר:
When a person tells a colleague: "Here is an isar and give me five figs for it," he may eat them one by one and he is exempt [from the obligation to tithe]. If [the seller] gathers them together, he is obligated to tithe them.[If he says:] "Here is an isar for 20 figs that I will select," he may select them one by one and eat them. "...For a cluster of grapes that I will select," he may pick them individually from the tree and partake of them. "...For a pomegranate that I will select," he may remove the seeds while on the tree and partake of them. "...For a watermelon that I will select," he may bend it over to the ground and partake of it.If he cut off the figs and gathered them together or cut off the cluster of grapes or the watermelon, he is obligated to tithe, because he purchased the produce in its detached state. 2:6)]. If, however, he told him: "Here is an isar for these 20 figs," "...for these two clusters of grapes," "...for these two pomegranates," or "...for these two watermelons," he may harvest the produce in an ordinary manner and snack on it," for the obligation to tithe was not established, for he purchased the produce while it was attached.
הַמַּחֲלִיף עִם חֲבֵרוֹ זֶה לֶאֱכל וְזֶה לֶאֱכל שְׁנֵיהֶן נִקְבְּעוּ לְמַעַשְׂרוֹת שֶׁהֲרֵי לָקְחוּ בְּתָלוּשׁ. זֶה לִקְצוֹת וְזֶה לִקְצוֹת שְׁנֵיהֶן לֹא נִקְבְּעוּ שֶׁאֵין הַמֶּכֶר קוֹבֵעַ דָּבָר שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ כְּמוֹ שֶׁבֵּאַרְנוּ. לָקַח הָאֶחָד פֵּרוֹת שֶׁהֶחֱלִיף לַאֲכִילָה וְלָקַח הָאַחֵר חֲלִיפֵיהֶן לְהַקְצוֹתָן. זֶה שֶׁלָּקַח לַאֲכִילָה חַיָּב לְעַשֵּׂר. וְזֶה שֶׁלָּקַח לְהַקְצוֹתָן לֹא נִקְבַּע לַמַּעֲשֵׂר:
When a person exchanges [produce] 5:1, an exchange is considered as equivalent to a sale. with a colleague and each have the intent of eating, an obligation has been established to tithe both lots of produce, for they have been purchased while detached. [If they are exchanged while attached, with] each one having to reap the other's crops, an obligation has not been established for either of them, for a sale does not establish an obligation [to tithe] unless the work associated with its preparation is completed as we explained.If one purchased produce to eat in an exchange and the other purchased produce to reap in the same exchange, the one who purchased produce to eat is obligated to tithe, while the obligation to tithe has not been established for the one who purchased produce to reap.
הָאוֹמֵר לַחֲבֵרוֹ צֵא וְלַקֵּט לְךָ עֶשְׂרִים תְּאֵנִים מִשֶּׁלִּי וַאֲנִי אֲמַלֵּא אֶת כְּרֵסִי מִשֶּׁלְּךָ שְׁנֵיהֶם פְּטוּרִים שֶׁאֵין זֶה חֲלִיפִין כְּדֵי שֶׁיִּהְיֶה מֶכֶר. וְאִם צֵרֵף וְאָכַל חַיָּב:
When a person tells a colleague: "Go out and gather 20 figs of mine for yourself and I will fill my gut with your produce," both are exempt. justify the Rambam's ruling. This is not considered as an exchange that is comparable to a sale. If he gathers [the produce] together and partakes of it, he is liable.
וְהַמַּתָּנָה אֵינָהּ קוֹבַעַת כְּמֶכֶר. עַם הָאָרֶץ שֶׁהָיָה עוֹבֵר בַּשּׁוּק וְאָמַר טְלוּ לָכֶם תְּאֵנִים אוֹכְלִים וּפְטוּרִין שֶׁאֵין הַמַּתָּנָה קוֹבַעַת. וְאִם הִכְנִיסוּ לְבָתֵּיהֶן אִם רֹב הָעָם מַכְנִיסִים לַבָּתִּים מְעַשְּׂרִים וַדַּאי. וְאִם רֹב הָעָם מַכְנִיסִים לַשּׁוּק אֵין מְתַקְּנִים אֶלָּא דְּמַאי שֶׁמָּא עִשֵּׂר וְאַחַר כָּךְ הֵבִיא לַשּׁוּק. וְאִם אָמַר טְלוּ לָכֶם וְהַכְנִיסוּ לַבָּתִּים כְּשֶׁמַּכְנִיס לַבַּיִת מְעַשֵּׂר דְּמַאי. נָתַן לוֹ דָּבָר מְרֻבֶּה אֲפִלּוּ אָמַר לוֹ טֹל וֶאֱכל הֲרֵי זֶה כְּמִי שֶׁאָמַר לוֹ טֹל וְהַכְנֵס שֶׁאֵינוֹ אוֹכֵל עַד שֶׁיְּתַקֵּן דְּמַאי. וְכֵן אִם נָתַן לוֹ דָּבָר שֶׁאֵין דַּרְכּוֹ לְהֵאָכֵל חַי אוֹ שֶׁהָיָה אָדָם גָּדוֹל שֶׁאֵין דַּרְכּוֹ לֶאֱכל בַּשּׁוּק הֲרֵי זֶה מְתַקֵּן דְּמַאי:
[Giving produce as] a present does not establish an obligation to tithe as a sale does. 9:13; Hilchot Mechirah 29:14). The Jerusalem Talmud (Ma'aserot 2:1) states that even those authorities who maintain that giving a present should be considered as a sale (see Hilchot Shemitah VeYoval 11:19) agree that this stringency should not be enforced in the present age, because in the present age, the obligation to tithe is of Rabbinic origin. The Rambam mentions this leniency without differentiating between the era when the obligation to tithe was Scriptural and the present age, because he maintains that the entire obligation to tithe produce obtained through purchase is of Rabbinic origin. When a common person is passing through the marketplace and saying: "Take figs," 2:1)]. one may partake of them and one is exempt [from the obligation to tithe], for a present does not establish such an obligation.).[Different rules apply when the recipients] brings the produce home. If the majority of the people [who harvest] bring their produce home [before taking it to the marketplace], one must certainly separate the tithes.. If most of the people take the produce directly to the market place, he should only make the separations as one does for demai, for perhaps he tithed it and then brought it to the marketplace.If [the common person] said: "Take them and bring them to your homes,")]. when one takes them home, he must tithe them as one tithes demai.). If [the common person] gave him a large amount of produce - even if he told him: "Take it and eat it," - it is as if he told him, "Take it and bring it home." He may not partake of it until he makes the separations as one does for demai. Similarly, if he gave him produce that is not usually eaten uncooked or the recipient was a person of stature who would not ordinarily eat in the marketplace, he should make the separations as one does for demai.
הָיוּ שְׁנַיִם אָמַר לְאֶחָד טֹל וֶאֱכל וְאָמַר לְשֵׁנִי טֹל וְהַכְנֵס זֶה אוֹכֵל וּפָטוּר וְזֶה אוֹכֵל וְחַיָּב:
If there were two [prospective recipients] and [the common person] said to one: "Take it and partake of it [here in the marketplace]," and he told the other: "Take it and bring it home," the first may partake of it and be exempt [from the obligation to tithe], while the second is obligated if he eats.).
וְכֵן אֲנָשִׁים שֶׁהָיוּ יוֹשְׁבִים בַּשַּׁעַר אוֹ בַּחֲנוּת וְאָמַר לָהֶם טְלוּ וְאִכְלוּ הֲרֵי אֵלּוּ אוֹכְלִין וּפְטוּרִין. וּבַעַל הַשַּׁעַר אוֹ בַּעַל הַחֲנוּת לֹא יֹאכַל עַד שֶׁיְּעַשְּׂרוּ דְּמַאי. שֶׁנִּמְצָא כְּאוֹמֵר לְאֵלּוּ טְלוּ וְהַכְנִיסוּ לְבָתֵּיכֶם שֶׁהֲרֵי הֵם כְּבָתֵּיהֶם. וּכְבָר בֵּאַרְנוּ שֶׁאֵין הַבַּיִת שֶׁאֵינוֹ שֶׁלּוֹ קוֹבֵעַ לוֹ כְּשֶׁיַּעַבְרוּ הַפֵּרוֹת בְּתוֹכוֹ:
Similarly, if there were people sitting at the gate [of a courtyard] or in a store and [the common person] told them: "Take [this produce] and partake of it," they may partake of it and are exempt [from the obligation to tithe]. The owner of the gate or the owner of the store may not partake of it until he makes the separations as one does for demai. For it is as if [the common person] told these people: "Take it and bring it home," for [these places] are considered like their homes. 2:2)]. As we already explained, having produce pass through a house that is not one's own does not establish [an obligation to tithe].
הַשּׂוֹכֵר אֶת הַפּוֹעֲלִים לַעֲשׂוֹת עִמּוֹ בְּפֵרוֹת בֵּין בִּתְלוּשִׁין בֵּין בִּמְחֻבָּרִין הוֹאִיל וְיֵשׁ לָהֶם לֶאֱכל מִן הַתּוֹרָה בְּמַה שֶּׁהֵן עוֹשִׂין הֲרֵי אֵלּוּ אוֹכְלִין וּפְטוּרִים מִן הַמַּעֲשֵׂר. וְאִם הִתְנָה עִמָּהֶן שֶׁיֹּאכְלוּ מַה שֶּׁלֹּא זָכְתָה לָהֶן תּוֹרָה כְּגוֹן שֶׁהִתְנָה עִמָּהֶן הַפּוֹעֵל שֶׁיֹּאכְלוּ בָּנָיו עִמּוֹ אוֹ שֶׁיֹּאכַל בְּנוֹ בִּשְׂכָרוֹ אוֹ שֶׁיֹּאכַל אַחַר גְּמַר מְלַאכְתּוֹ בְּתָלוּשׁ הֲרֵי זֶה אָסוּר לֶאֱכל עַד שֶׁיְּעַשֵּׂר הוֹאִיל וְאוֹכֵל מִפְּנֵי הַתְּנַאי הֲרֵי זֶה כְּלוֹקֵחַ:
[The following rules apply when one] hires workers to perform work with him concerning produce, whether produce that has been detached or that which is attached. Since [the workers] have the right to partake of the produce with which they are working according to Scriptural Law,, ch. 12, based on Deuteronomy 23:25-26, which describes a worker's right to partake of the produce with which he is working. they may partake of it and are exempt from tithing. 331:123).[Different rules apply if the employer] agreed to a condition that allowed them to partake of produce to which the Torah did not entitle them, e.g., the worker stipulated that his son could partake of the produce with him, his son could partake of the produce as payment of his wages, or that he would be able to [continue] partaking of the produce which was harvested after the work [involved in its preparation] was completed, he is forbidden to partake of the produce until he tithes it. [The rationale is that] since he is partaking of the produce because of the condition, he is like a purchaser.
שְׂכָרוֹ לְנַכֵּשׁ עִמּוֹ בְּזֵיתִים וְהִתְנָה הַפּוֹעֵל שֶׁיֹּאכַל בְּזֵיתִים הֲרֵי זֶה אוֹכֵל מִן הָאִילָן אַחַת אַחַת וּפָטוּר וְאִם צֵרֵף חַיָּב:
If [an employer] hired [a worker] to hoe around olive trees 3:3). and the worker stipulated that he could partake of the olives, he may eat them one by one from the tree and he is exempt [from the obligation to tithe].. For in this manner, the work associated with the olives is not completed. If he gathers them together, he is obligated.
שְׂכָרוֹ לְנַכֵּשׁ בִּבְצָלִים וְהִתְנָה לֶאֱכל יָרָק מְקַרְסֵם עָלֶה עָלֶה וְאוֹכֵל וְאִם צֵרֵף חַיָּב. קָצַץ הַפּוֹעֵל שֶׁיֹּאכַל לִיטְרָא שֶׁל זֵיתִים אוֹכֵל אַחַת אַחַת וְאִם צֵרֵף חַיָּב לְעַשֵּׂר הוֹאִיל וְהוּא אוֹכֵל דָּבָר קָצוּב הֲרֵי זֶה כְּלוֹקֵחַ שֶׁאִם צֵרֵף נִקְבַּע. לֹא קִצֵּץ אֶלָּא הָיָה אוֹכֵל כְּדִין תּוֹרָה. מְצָרֵף וְאוֹכֵל כָּל מַה שֶּׁיִּרְצֶה וְהוּא שֶׁלֹּא יִסְפּוֹת בְּמֶלַח. אֲבָל אִם סָפַת בְּמֶלַח אַחַת אַחַת מֻתָּר שְׁתַּיִם שְׁתַּיִם אָסוּר שֶׁהֲרֵי נִקְבְּעוּ [בְּמֶלַח]:
If one hired [a worker] to hoe around onions and he stipulated that he could partake of the green onions, 12:4). Nevertheless, this owner agreed to allow the worker to partake of the onion leaves. he can cut off leaf by leaf and partake of them [without tithing], if he gathered them together, he is obligated.If a worker stipulated that he could eat a litra, 171 cc according to Shiurei Torah, 300 cc according to Chazon Ish. of olives, he may eat them one by one [without having to tithe them]. If he gathered them together, he is obligated to tithe. [The rationale is that] since he is eating a fixed measure, he is considered as a purchaser and [in such an instance,] if the produce is gathered together, his obligation to tithe is established. If he did not make a stipulation and instead, was eating as authorized by Torah Law, he may gather together and eat as much as he desires, provided he does not dip them in salt. If he dips them in salt, 12:10 (Rambam LeAm). he is permitted [to eat them] one by one [without tithing]. [To eat them] two by two is forbidden, for the obligation to tithe is established by dipping them in salt.
פּוֹעֵל שֶׁהָיָה עוֹשֶׂה בִּלְבָסִין לֹא יֹאכַל בִּבְנוֹת שֶׁבַע. בִּבְנוֹת שֶׁבַע לֹא יֹאכַל בַּלְּבָסִין עַד שֶׁיְּעַשֵּׂר. אֲבָל יֵשׁ לוֹ לִמְנֹעַ עַצְמוֹ עַד שֶׁיַּגִּיעַ לִמְקוֹם הַיָּפוֹת:
When a worker was performing work with lower quality figs, 2:8). he should not partake of higher quality figs. If he was performing work with higher quality figs, he should not partake of lower quality figs unless he tithes them. He is permitted, however, to refrain from eating until he reaches the higher quality figs.
הַמּוֹצִיא פּוֹעֲלִים לַעֲשׂוֹת לוֹ מְלָאכָה בַּשָּׂדֶה בִּזְמַן שֶׁאֵין לָהֶן עָלָיו מְזוֹנוֹת אוֹכְלִין מִפֵּרוֹת שֶׁבַּשָּׂדֶה וּפְטוּרִין מִן הַמַּעֲשֵׂר וְהוּא שֶׁלֹּא נִגְמְרָה מְלַאכְתָּן. אֲבָל אִם יֵשׁ לָהֶן עָלָיו מְזוֹנוֹת לֹא יֹאכְלוּ וְאַף עַל פִּי שֶׁלֹּא נִגְמְרָה מְלַאכְתָּן שֶׁאֵין פּוֹרְעִין חוֹב מִן הַטֶּבֶל. אֲבָל אוֹכְלִין אַחַת אַחַת מִן הַתְּאֵנָה אֲבָל לֹא מִן הַסַּל וְלֹא מִן הקֻפָּה וְלֹא מִן הַמֻּקְצֶה:
When a person takes workers out to his field to perform work for him there, 3:2), the Rambam states that we are not speaking about workers employed to harvest the produce of the field, for they would have a right to partake of this produce according to Scriptural Law. Instead, we are speaking of workers who are plowing or performing other similar tasks. if he is not required to provide them with food, they may partake of the produce of the field [when granted permission by the owner], and they are exempt from the tithes, provided the tasks associated with [the preparation of the produce] are not completed. If, however, he is required to provide them with food, they should not eat [of the produce of the field] even though they have not completed their tasks. [The rationale is that] we do not pay a debt from tevel. [Even in such a situation, the workers] should partake of the figs one by one. They may not, however, [partake of those] in a basket or in a container or those set aside.
אֶחָד הַמְבַשֵּׁל וְאֶחָד הַשּׁוֹלֵק וְאֶחָד הַכּוֹבֵשׁ קוֹבֵעַ לְמַעֲשֵׂר. אֲבָל הַמְעַשֵּׁן אֶת הַפֵּרוֹת עַד שֶׁהִכְשִׁירָן הֲרֵי זֶה סָפֵק:
When one cooks produce, boils it, or pickles it, 4:1). one establishes an obligation to tithe. If, however, one smokes produce until it is prepared [to be eaten], there is a doubt [whether there is an obligation to tithe]. 6:1)] raise this question and leave it unresolved. See the Radbaz who mentions instances where smoking is considered as cooking and others when it is not.
הַטּוֹמֵן פֵּרוֹת בַּאֲדָמָה אוֹ בַּתֶּבֶן אוֹ בַּזֶּבֶל עַד שֶׁהִכְשִׁירָן לַאֲכִילָה לֹא נִקְבְּעוּ לְמַעֲשֵׂר:
When a person buries his produce in the ground, in straw, or in fertilizer before preparing them to be eaten,), the Rambam explains that when produce was picked before it was ripened, it would be buried in this manner to hasten its ripening and softening process. the obligation to tithe them is not established.
הַנּוֹתֵן יַיִן לְתַבְשִׁיל חַם אוֹ שֶׁנָּתַן שֶׁמֶן לִקְדֵרָה בְּאִלְפַס כְּשֶׁהֵן מְרֻתָּחִין נִקְבְּעוּ לְמַעֲשֵׂר. מָזַג יַיִן בְּמַיִם חַמִּים נִקְבַּע. וְאֵין צָרִיךְ לוֹמַר אִם בִּשֵּׁל הַיַּיִן וַאֲפִלּוּ בְּגַת שֶׁאָסוּר לִשְׁתּוֹת מִמֶּנּוּ עַד שֶׁיְּעַשֵּׂר:
When a person places wine into a cooked dish that is hot). See Radbaz and Chapter 3, Halachah 15. or he places oil in a pot or a baking dish when they are boiling, he establishes an obligation to tithe. If he mixes wine with hot water, he establishes an obligation to tithe. Needless to say, that if he cooks wine, even in the wine press, it is forbidden to drink from it unless he tithes it.
הַשּׁוּם וְהַשַּׁחֲלִים וְהַחַרְדָּל שֶׁשְּׁחָקָן בַּשָּׂדֶה בְּשֶׁמֶן נִטְבְּלוּ לְמַעֲשֵׂר. וְכֵן הַסּוֹחֵט אֶשְׁכּוֹל לְתוֹךְ הַכּוֹס נִקְבַּע. לְתוֹךְ הַתַּמְחוּי אֵינוֹ נִקְבָּע:
When garlic, cress, or mustard seed were crushed in the field and mixed with oil, an obligation to tithe was established. Similarly, if one squeezes a cluster [of grapes] into a cup, an obligation to tithe was established. [If he squeezes it] into a pot, an obligation was not established.).
הַמּוֹלֵחַ פֵּרוֹת בַּשָּׂדֶה נִקְבְּעוּ. טָבַל הַזֵּיתִים אֶחָד אֶחָד בְּמֶלַח וְאָכַל פָּטוּר. הַפּוֹצֵעַ זֵיתִים כְּדֵי שֶׁיֵּצֵא הַשָּׂרָף מֵהֶם פָּטוּר. הַנּוֹטֵל זֵיתִים מִן הַמַּעֲטָן טוֹבֵל אֶחָד אֶחָד בְּמֶלַח וְאוֹכֵל. וְאִם מָלַח וְנָתַן לְפָנָיו חַיָּב. וְכֵן כָּל כַּיּוֹצֵא בָּזֶה:
When a person salts produce in the field, an obligation to tithe is established. If, however, he dips olives into salt one by one and eats them, he is exempt. A person who opens olives so their fluid 4:1)]. will flow out, is exempt. A person who removes olives from the storage vat, may dip them in salt one by one and eat them. If, however, he salted [several] and served them, he is obligated [to tithe]. Similar laws apply in all analogous situations.
הַתּוֹרֵם פֵּרוֹתָיו תְּרוּמָה שֶׁצָּרִיךְ לִתְרֹם אַחֲרֶיהָ שְׁנִיָּה נִקְבְּעוּ לְמַעֲשֵׂר. וְלֹא יֹאכַל מֵהֶן עַרְאַי עַד שֶׁיּוֹצִיא הַתְּרוּמָה הַשְּׁנִיָּה וִיעַשֵּׂר:
[Even though] a person separates terumah from his produce in a manner that requires him to make a second separation, 5:14,15 which give examples of instances where a person made an improper separation of terumah and hence, was required to separate terumah a second time. the obligation to tithe is established. creates an obligation to tithe the remaining produce. In this halachah, the Rambam emphasizes that even if the separation of terumah was defective and terumah had to be separated a second time, the obligation to tithe has still taken effect (Radbaz). He should not [even] snack from it until he separates terumah a second time and tithes.
פֵּרוֹת שֶׁנִּגְמְרָה מְלַאכְתָּן וְחָשְׁכָה עֲלֵיהֶן לֵילֵי שַׁבָּת נִקְבְּעוּ וְלֹא יֹאכַל מֵהֶן אֲפִלּוּ לְאַחַר הַשַּׁבָּת עַד שֶׁיְּעַשֵּׂר:
When the work associated with the preparation of produce has been completed 35a). and nightfall arrives on Friday, the obligation to tithe takes effect., taking pleasure in the Sabbath. Hence, the obligation to tithe is established (Siftei Cohen 331:127). One may not partake of them even after the Sabbath until they are tithed.
תִּינוֹקוֹת שֶׁטָּמְנוּ תְּאֵנִים לְשַׁבָּת וְשָׁכְחוּ לְעַשְּׂרָן לֹא יֵאָכְלוּ לְמוֹצָאֵי שַׁבָּת עַד שֶׁיְּעַשְּׂרוּ:
When children hid figs for the Sabbath and forgot to tithe them, one should not partake of them Saturday night until they are tithed. 4:2). The Jerusalem Talmud raises the question: Why is it necessary to state that the children were intending to partake of them on the Sabbath? Even if that was not their intent, the commencement of the Sabbath would have established the obligation to tithe. The Jerusalem Talmud answers that the new insight is that since it was children who hid the produce, it would be permitted to be eaten as a snack on Friday. If, however, adults set aside the produce for use on the Sabbath, it is not permitted to snack from it on Friday. See also Siftei Cohen 331:129.
תְּאֵנָה שֶׁהָיְתָה מְיֻחֶדֶת לוֹ לֶאֱכל פֵּרוֹתֶיהָ בְּשַׁבָּת וְלִקֵּט מִמֶּנָּה כַּלְכָּלָה לֹא יֹאכַל עַד שֶׁיְּעַשֵּׂר הוֹאִיל וּפֵרוֹת אֵלּוּ מְיֻחָדִין לְשַׁבָּת וְהַשַּׁבָּת קוֹבַעַת:
If there was a fig tree that was designated for one to partake of its produce on the Sabbath and one gathered a basket [of these figs], one may not partake of them until he tithes them. [This stringency was established,] because these figs are designated for the Sabbath and the Sabbath establishes an obligation to tithe.
הָיָה אוֹכֵל בְּאֶשְׁכּוֹל וְחָשְׁכָה עָלָיו לֵילֵי שַׁבָּת לֹא יִגְמֹר אֲכִילָתוֹ בְּשַׁבָּת עַד שֶׁיְּעַשֵּׂר. וְאִם הִנִּיחָן לְאַחַר שַׁבָּת הֲרֵי זֶה גּוֹמְרוֹ:
If a person was eating a cluster of grapes and nightfall arrived on Friday, he should not finish eating them on the Sabbath unless he tithes them. 23:9). If he sets them aside until after the Sabbath, he may finish them. 331:130).