Mesorat%20hashas for Chullin 267:43

אמר רבא

Here the cow has the status of exemption [from dues], but the standing corn has the status of being subject [to the dues].<span class="x" onmousemove="('comment',' In every case of doubt we must refer to the status of the thing before the doubt arose (v. supra p. 46) , and the cow then belonged to a gentile when it was exempt from dues; the cornfield, on the other hand, being the property of an Israelite, has always been subject to the various dues to the poor.');">³¹</span>

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