Midrash for Bava Metzia 175:4
ורבי ינאי נמי הכתיב בשעריך ההוא מיבעי ליה דמעייל ליה דרך שער לאפוקי דרך גגות וקרפיפות דלא
But according to R. Johanan, is it not written, out of mine house? — He can answer you: [It teaches that] the court yard must be similar to the house [in order to impose liability]: just as a house is guarded, so also must the courtyard be guarded.<span class="x" onmousemove="('comment',' But if free and open to all, it establishes no liability. ');"><sup>4</sup></span>
Sifrei Devarim
And whence do we derive (the same for) what he sells? From "which goes forth from the field." They said: Why were the shops of Bnei Chanan laid waste two years before (the destruction of) Eretz Yisrael? Because they exempted their fruits from the tithe, expounding "Tithe shall you tithe … and you shall eat" — and not what you sell; "the produce of your seed" — and not (that of) the buyer.
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