Beitzah 35B

חצר ⁠— לאפוקי מדרבי יעקב. דתנן: המעביר תאנים בחצרו לקצות ⁠— בניו ובני ביתו אוכלין מהן עראי, ופטורים מן המעשר. ותני עלה: רבי יעקב מחייב, ורבי יוסי ברבי יהודה פוטר.

In addition, it was necessary for R' Yoḥanan to teach the law that a courtyard does not establish fruit for tithes unless its work is completed, to exclude the opinion of R' Ya’akov. As we learned in a Mishnah: One who was transporting figs in his courtyard to make them into dried figs, his children and the members of his household may eat from them in a casual manner, and they are exempt from tithes. And a baraita is taught in that regard: R' Ya’akov obligates him, and R' Yosei, son of R' Yehuda, exempts him.

תרומה ⁠— לאפוקי מדרבי אליעזר. דתנן: פירות שתרמן עד שלא נגמרה מלאכתן, רבי אליעזר אוסר לאכול מהן עראי, וחכמים מתירין.

With regard to the law that the separation of teruma does not establish fruit as fixed for tithes, this comes to exclude the opinion of R' Eliezer. As we learned in a Mishnah: Fruits from which teruma had been separated before their work was completed, R' Eliezer prohibits eating from them in a casual manner, and the Rabbis permit it.

מקח ⁠— (כדתנן) הלוקח תאנים מעם הארץ, במקום שרוב בני אדם דורסין, אוכל מהן עראי, ומעשרן דמאי.

With regard to the statement that a transaction does not fix fruit for tithes, this is as we learned in a baraita: In the case of one who acquires figs from an am ha’aretz in a place where most people press and dry their figs in order to make them into cakes, the work of the figs is not completed before this stage, and he may therefore partake of them in a casual manner. And when their work is completed, he need only tithe them as doubtfully tithed produce, in accordance with the law with regard to all produce bought from an uneducated person.