Commentary for Kiddushin 108:13

לעולם ר"מ והכא במאי עסקינן כגון דיהיב כשהוא סמדר ודלא כר' יוסי דאמר סמדר אסור מפני שהוא פרי

and he holds that unseparated gifts<span class="x" onmousemove="('comment',' 'Gifts' is the technical term for the priestly and Levitical dues, and here includes the second-tithe, though that belonged to the Israelite.');">²³</span> rank as unseparated.<span class="x" onmousemove="('comment',' There is an opposing view that they rank as already separated. According to that, if A gives B untithed corn (tebel) , what should be separated is already separated, and therefore since on the present hypothesis this agrees with R. Meir that second-tithe is sacred property and cannot be given away, the tithe in it remains A's. Hence it is explained that he holds that it ranks as unseparated and so it can be given to B together with the rest.');">²⁴</span> Come and hear: If one redeems his own fourth year plantings,<span class="x" onmousemove="('comment',' V. p. 273, n, 10.');">²⁵</span>

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