Mesorat%20hashas for Avodah Zarah 41:3

<big><strong>גמ׳</strong></big> מאי אין צריך לומר שדות אילימא משום דאית בה תרתי חדא חניית קרקע וחדא דקא מפקע לה ממעשר

GEMARA. What does it mean “and it is not necessary to mention fields”? If we say that it is for two reasons, first of all that the non-Jew settles on the soil, and second that the [produce] becomes exempt from tithes?

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