Mesorat%20hashas for Bava Batra 53:5
תא שמע הקונה אילן וקרקעו מביא וקורא מאי לאו כל שהוא לא י"ו אמה
— That is where 'Ulla was not exact, and he thereby made the law more stringent. Come and hear: 'If a man buys a tree and the soil around, he brings first-fruits from it and makes the declaration.<span class="x" onmousemove="('comment',' V. Deut. XXVI. 3ff. ');"><sup>5</sup></span>
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