Bava Metzia 88A

עד שיראה פני הבית, שנאמר: ״בערתי הקדש מן הבית״.

until it sees the front of the house through which people enter and exit, and it is brought into the house through that entrance, as it is stated in the formula of the declaration of the tithes: “I have removed the consecrated from the house” (Deuteronomy 26:13), which indicates that the obligation to tithe produce whose purpose has not yet been designated applies only when it is brought into the house.

ורבי יוחנן אמר: אפילו חצר קובעת, שנאמר: ״ואכלו בשעריך ושבעו״.

And R' Yoḥanan says: Even bringing produce into the courtyard determines that the production process of the produce has been completed and that the produce is therefore subject to tithes, as it is stated in the confession of the tithes: “And I have given to the Levite, the stranger, the orphan, and the widow, and they should eat in your gates and be satisfied” (Deuteronomy 26:12).

ורבי יוחנן נמי, הא כתיב ״מן הבית״! אמר לך: חצר ⁠– דמיא דבית: מה בית המשתמר ⁠– אף חצר המשתמרת.

The Talmud asks: But according to R' Yoḥanan also, isn’t it written: “From the house”? The Talmud answers: He could have said to you that the term “house” is not to be taken literally. Rather, it indicates that bringing untithed produce into a courtyard is similar to bringing it into a house, in the following way: Just as a house is a secured area, so too, the courtyard must be secured. An area that is accessible to the public is not considered a courtyard for the purposes of this halakha.

ורבי ינאי נמי, הכתיב ״בשעריך״! ההוא מיבעי ליה דמעייל ליה דרך שער, לאפוקי דרך גגות וקרפיפות דלא.

The Talmud asks: And according to R' Yannai also, isn’t it written: “In your gates”? The Talmud answers: That term is necessary to teach that this halakha, that the production process is considered complete, applies only when one brings the produce into his house through the gate, i.e., the entranceway, to the exclusion of produce that was brought in through rooftops and enclosures, in which case the produce is not subject to tithes.