Berakhot 36B

ולוקח ⁠— ובלבד שלא יראנו לוקט.

and take from the orla fruit, and as long as the Jew does not see him gather it, he may purchase the fruit from the non-Jew. If so, then outside of Eretz Yisrael, one may act in accordance with the opinion of Beit Shammai who hold that the caper-bush has the status of uncertain orla, and eat even the berries without apprehension.

רבי עקיבא במקום רבי אליעזר עבדינן כותיה, ובית שמאי במקום בית הלל ⁠— אינה משנה.

The Talmud answers: The general rule that outside of Eretz Yisrael one acts in accordance with the lenient opinion in a dispute within Eretz Yisrael applies when R' Akiva expresses a more lenient opinion in place of R' Eliezer, and we act in accordance with his opinion. And however, when Beit Shammai express an opinion where Beit Hillel disagree, their opinion is considered as if it were not in the Mishnah, and is completely disregarded.

ותיפוק ליה דנעשה שומר לפרי, ורחמנא אמר: ״וערלתם ערלתו את פריו״, את הטפל לפריו, ומאי ניהו ⁠— שומר לפרי.

The Talmud approaches this matter from a different perspective: Let us derive the halakha that buds are included in the prohibition of orla from the fact that the bud serves as protection for the fruit, and the Torah says: “When you enter the land and plant any tree for food you should regard its fruit [et piryo] as orla” (Leviticus 19:23), and et piryo is interpreted to mean that which is secondary to the fruit. What is that? That section of the plant which is protection for the fruit. The buds should be prohibited as orla, since they protect the fruit.

אמר רבא: היכא אמרינן דנעשה שומר לפרי ⁠— היכא דאיתיה בין בתלוש בין במחובר, הכא במחובר ⁠— איתיה, בתלוש ⁠— ליתיה.

Rava said: Where do we say that a section of the plant becomes protection for the fruit? That is specifically when it exists both when the fruit is detached from the tree and when it is still connected to the tree. However, here, it exists when the fruit is connected to the tree, but when it is detached it does not, and since the protection falls off of the fruit when it is picked, it is no longer considered protection.