Mesorat%20hashas for Nedarim 168:5

רבא אומר כאן במעשר עני המתחלק בתוך הבית דכתיבא ביה נתינה (דברים כו, יב) ונתת ללוי לגר וגו' מש"ה אסור ליה לאיתהנויי

Said Abaye to him: [No.] All agree that the doubt renders it <i>tebel</i>, but R. Eliezer and the Rabbis differ in this: R. Eliezer maintains that the 'amme ha-arez are not suspected of withholding the poor tithe, since should he renounce the title to his property and thus become a poor man, he may take [the tithe] himself; hence he suffers no loss.<span class="x" onmousemove="('comment',' It is assumed that no person transgresses a law which he can observe without loss to himself. Hence there is no fear that the 'am ha-arez does not separate the poor-tithe. For he can designate part of the produce as poor tithe, formally renounce ownership if all his possessions, acquire the tithe, and then reacquire their possessions. Therefore when one purchases cereals from an 'am ha-arez, he may assume that the poor tithe has been separated, or that by formally renouncing ownership the peasant has exempted it. ');">⁹</span> But the Rabbis hold that no one will renounce ownership of his property, for he fears that another may acquire it;<span class="x" onmousemove="('comment',' For such renunciation had to be in the presence of witnesses, supra 45a, one of whom might forestall the first owner and acquire it himself. ');">¹⁰</span>

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