Commentary for Berakhot 71:19
הוא דאמר כר"ע דתנן רבי אליעזר אומר צלף מתעשר תמרות ואביונות וקפריסין ר"ע אומר אין מתעשר אלא אביונות בלבד מפני שהוא פרי
He speaks according to the view of R. 'Akiba ; for there is a Mishnaic teaching : R. Eliezer says : In the case of the caper-bush, we give tithe of the young shoots and the berries and buds ; R. 'Akiba says : We only give tithe of the berries because they are fruit.
Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
I.e. Rab, whose name M. includes in the text.
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Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
M.: Eleazar, incorrectly.
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Abraham Cohen Footnotes to the English Translation of Masechet Berakhot
And the buds are not fruit.
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