Commentary for Kiddushin 53:10
מאי מושכר מושכר למעשר ואי בעית אימא שאני ר' עקיבא דיד עניים הוה
This proves it.<span class="x" onmousemove="('comment',' For the tithe was gifted, whereas the place was rented, which is a temporary sale.');"><sup>19</sup></span> The scholars propounded: What if the field [is transferred] to one person, and the movables to another?<span class="x" onmousemove="('comment',' Can one say: 'Acquire the field, and in virtue thereof let So-and-so acquire the movables'?');"><sup>20</sup></span> - Come and hear: 'A tenth which I am to measure out be given to Akiba B'Joseph, that he shall acquire it on behalf of the poor, and its place be rented to him.'<span class="x" onmousemove="('comment',' Thus the tenth was for the poor, while the place was rented to R. Akiba.');"><sup>21</sup></span>
Daf Shevui to Kiddushin
Alternatively, R. Akiva may be considered like the poor because he is the charity collector. Thus R. Gamaliel was giving to R. Akiva, and not to the poor. Again, the one receiving the land was also receiving the movables.