Commentary for Menachot 133:2

בעי רבא גלגול עובד כוכבים מאי מיתנא תנן גר שנתגייר והיתה לו עיסה נעשה עד שלא נתגייר פטור משנתגייר חייב ספק חייב

Raba, however, raised the question. What is the law if the dough when it was rolled out belonged to a gentile? We have indeed learnt: If a man became a proselyte and he had dough that was already rolled out before he became a proselyte he is exempt [from the dough-offering]. If [the dough was rolled out] after he became a proselyte, he is liable. If it is in doubt, he is liable. Now whose opinion is represented in this Mishnah? [Is it] the opinion of all? For even R. Meir and R. Judah who in that other case declare it liable [to the tithe], in this case declare it exempt; [their argument being that] in the other cases Scripture stated 'thy corn' several times, [each expression serving to exclude the corn of a gentile,] we thus have a limitation followed by a limitation, and wherever a limitation is followed by a limitation its purpose is nothing else but to include, so that even [the corn] of a gentile is liable [to tithe]; whereas in this case, since the expression 'your dough' is stated twice only, the one expression 'your dough' excludes the dough of a gentile, and the other expression 'your dough' excludes the dough that belongs to the Temple. Or perhaps this Mishnah represents the opinions of R. Jose and R. Simeon only who in that other case declare it exempt, but according to R. Meir and R. Judah [the dough of a gentile would be liable to the dough-offering, for they] infer this case from the other case by reason of the common expression 'the first'? - May it be the will [of God], prayed Raba, that I behold [the answer to my question] in a dream! Afterwards Raba came to the conclusion that he who holds that the smoothing of the pile of corn belonging to a gentile exempts it [from tithes], also holds that the rolling out of dough belonging to a gentile exempts it [from the dough-offering]; and he who holds that the smoothing of the pile of corn belonging to a gentile does not exempt it, also holds that the rolling out of dough belonging to a gentile does not exempt it.

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