Commentary for Nedarim 116:4

לימא תיהוי תיובתיה דרבי יוחנן ודרבי יונתן אמר רבי יצחק שניא שביעית הואיל ואיסורה ע"י קרקע בטילתה נמי ע"י קרקע

— Said R. Isaac: The Sabbatical year produce is different; since the interdict is through the soil,<span class="x" onmousemove="('comment',' Lev. XXV, 2: Then the land shall feet a sabbath unto the Lord ');">¹³</span> its nullification too is through the soil.<span class="x" onmousemove="('comment',' But 'orlah is prohibited through immaturity, and 'diverse seeds' (kil'ayim) through mixture. ');">¹⁴</span> But the prohibition of the tithe is likewise through the soil,<span class="x" onmousemove="('comment',' I.e., by replanting. For if one sows tithed grains the produce in tebel: thus, by putting it into soil, it becomes prohibited. ');">¹⁵</span> yet it is not nullified by the soil. For it was taught: If a <i>litra</i> of tithe, itself <i>tebel</i>,<span class="x" onmousemove="('comment',' I.e., the tithe of which had not been given, v. p. 183, n. 9. ');">¹⁶</span>

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