Commentary for Menachot 132:2
אביב קלוי גרש איני יודע אם אביב קלוי אם גרש קלוי כשהוא אומר באש הפסיק הענין
R. AKIBA DECLARES IT LIABLE BOTH TO THE DOUGH-OFFERING AND TO TITHES. R. Kahana said, R. Akiba used to say that the smoothing of the pile of [corn belonging at the time to] the Temple does not exempt it [from tithes]. <br>
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