Rosh Hashanah 15A

מאן שמעת ליה דאזיל בתר לקיטה ⁠— רבן גמליאל, וקתני שבט!

The Talmud clarifies this ruling: Whom did you hear that said the tithe year of an etrog follows the time of the picking of its fruit? It was Rabban Gamliel. And yet this baraita is teaching that the new year for tithing an etrog is the 15th of Shevat, against the opinion of Rabba bar Rav Huna, who says that according to Rabban Gamliel it is the 1st of Tishrei.

אלא, אי אתמר הכי אתמר: אמר רבה בר רב הונא: אף על גב דאמר רבן גמליאל אתרוג אחר לקיטה כירק ⁠— ראש השנה שלו שבט.

Rather, if this was said, it was said as follows: Rabba bar Rav Huna said: Even though Rabban Gamliel said that the tithe year of an etrog follows the time of the picking of its fruit, like a vegetable, its new year is in Shevat, like a tree.

מאי שנא התם דקתני ״אם היתה שניה נכנסת לשלישית״ ומאי שנא הכא דקתני ״אם היתה שלישית נכנסת לרביעית״?

The Talmud asks: What is different there, in the baraita with regard to one who picked vegetables on the eve of Rosh HaShana, such that it teaches the case when it was the 2nd year of the Sabbatical cycle going into the 3rd year, and what is different here, in the baraita dealing with one who was picking the fruit of an etrog tree on the eve of the 15th of Shevat, such that it teaches the case when it was the 3rd year going into the 4th year? Why is the same example not brought in both cases?

מילתא אגב אורחיה קא משמע לן, דאתרוג קשיא ליה ידא ואיידי דממשמשי ביה כולי עלמא בשביעית, לא טעין פרי עד תלת שנין.

The Talmud answers: It teaches us a matter in passing, that it is damaging for an etrog when the tree is handled, and since everyone handles it in the Sabbatical Year, as all the orchards are declared ownerless and everyone is permitted to enter and pick produce, the tree does not bear fruit that is fit for eating for another 3 years.