Gittin 52A

מתני׳ יתומין שסמכו אצל בעל הבית, או שמינה להן אביהן אפוטרופוס ⁠– חייב לעשר פירותיהם.

Mishnah: With regard to orphans who are living with a homeowner who takes care of all their needs and affairs, even if neither their father nor the court officially appointed him to this task, or if their father appointed a steward [apotropos] for them, this person is obligated to tithe their produce.

אפוטרופוס שמינהו אבי יתומים, ישבע. מינוהו בית דין ⁠– לא ישבע. אבא שאול אומר: חילוף הדברים.

With regard to a steward who was appointed by the orphans’ father, when he returns all of the property to the orphans upon their reaching adulthood, he takes an oath that he took nothing of theirs for himself. By contrast, if the court appointed him to serve as a steward for them, then he is not required to take such an oath. Abba Shaul says: The matters are reversed. A steward appointed by the court takes an oath, but a steward appointed by the orphans’ father is not required to do so.

גמ׳ ורמינהו: ״אתם״⁠ – ולא שותפין; ״אתם״⁠ – ולא אריסין; ״אתם״⁠ – ולא אפוטרופין, ולא התורם את שאינו שלו!

Talmud: The Mishnah teaches that a steward is obligated to tithe the produce of the orphans in his charge. The Talmud raises a contradiction from a baraita that expounds a verse dealing with the teruma of the tithe, given by a Levite to a priest: “Thus you, also you, should offer a gift to YHWH” (Numbers 18:28). The emphasis placed on the word “you” teaches as follows: “You” separate teruma, but not partners, meaning that one partner may not separate teruma on behalf of the other. “You” separate teruma, but not sharecroppers. “You” separate teruma, but not stewards, and “you” separate teruma, but not one who separates teruma from produce that is not his. How, then, can the Mishnah say that a steward is able to, and is even required to, tithe the produce of the orphans in his charge, when that produce does not belong to him?