Commentary for Bekhorot 59:35

תיתי לי דלא אכלי פירות שביעית כוותך

Some there are who say: Rabbah B'Bar Hana reported in the name of R'Johanan: Those are the words of R'Akiba whose opinion has been adopted without naming him; but the Sages say: One who is suspected of ignoring tithes is suspected of ignoring the law of the sabbatical year.

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