Bava Metzia 11B

ומקומו מושכר לו. ועישור אחר שאני עתיד למוד, נתון לעקיבא בן יוסף, כדי שיזכה בו לעניים, ומקומו מושכר לו.

and the place of the tithe is rented to him. R' Yehoshua paid him a token sum to rent the field, which presumably became the equivalent of his courtyard, and thereby acquired the tithe. And another 1/10th that I will measure out in the future and separate from my produce as the poor man’s tithe is given to Akiva ben Yosef so that he will acquire it for the poor, and its place is rented to him.

וכי רבי יהושע ורבי עקיבא בצד שדהו של רבן גמליאל היו עומדין?

R' Abba continued: But were R' Yehoshua and R' Akiva standing next to Rabban Gamliel’s field then? All of them were on the ship. Apparently, one’s courtyard effects acquisition for him even when he is not standing next to it.

אמר ליה: דמי האי מרבנן כדלא גמרי אינשי שמעתא.

Ulla said to him: This one of the rabbis seems like one who has not studied halakha. Ulla dismissed the question entirely, as he deemed it unworthy of consideration.

כי אתא לסורא אמר להו: הכי אמר עולא והכי אותביתיה. אמר ליה ההוא מרבנן: רבן גמליאל מטלטלי אגב מקרקעי הקנה להם. רבי זירא קבלה, רבי אבא לא קבלה.

When R' Abba came to Sura, he related the discussion to the local scholars, saying to them: This is what Ulla said, and this is how I challenged him. One of the rabbis said to him: Rabban Gamliel transferred ownership of the movable property, the tithes, to them by means of renting them the land. The transaction concerning the tithes was effected not by causing the location of the produce to become the equivalent of a courtyard belonging to R' Yehoshua and R' Akiva, but rather by employing the principle that movable property can be acquired together with the acquisition of land. The Talmud comments: R' Zeira accepted this response to R' Abba’s objection, but R' Abba did not accept it.