Audio by Shloimy Zelcer

If one uproots seedlings out of his own [property] and plants them [elsewhere] within his own [property]. He is exempt from tithe. If he bought such as were attached to the ground, he is exempt; if he gathered them in order to send them to his fellow, he is exempt. R. Eliezer son of Azariah said: if their like were being sold in the street, they are liable to tithe. מ מעשרות 5.1
העוקר שתלים מתוך שלו, ונוטע לתוך שלו-- פטור לקח במחובר לקרקע, פטור; לקח לשלוח לחברו, פטור רבי אלעזר בן עזריה אומר, אם יש כיוצא בהן נמכרין בשוק-- הרי אלו חייבין
If a man uproots turnips and radishes from within his own [property] and plants [them elsewhere] within his own [property] for the purpose of seed, he is liable to tithe, since this would be [considered] their harvest-time. If onions take root in an upper storey they become levitically clean from any impurity; if some debris fell upon them and they are uncovered, they are regarded as though they were planted in the field.  מ  מעשרות 5.2
העוקר לפת וצנונות מתוך שלו, ונוטע לתוך שלו-- אם לזרע-- חייב, מפני שהוא גורנן בצלים, שהשרישו בעלייה-- טהרו מלטמא; נפלה עליהן מפולת, והן מגולין-- הרי אלו כנטועין בשדה

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