Midrash for Bava Metzia 175:2
ורבי יוחנן אמר אפילו חצר קובעת שנאמר (דברים כו, יב) ואכלו בשעריך ושבעו
for it is written, I have brought away the hallowed things out of mine house.<span class="x" onmousemove="('comment',' Ibid. XXVI, 13: the deduction presumably is thus: as it is openly brought out of the house through the front, so it must have been taken in, in order to become 'hallowed', i.e., tithed. ');"><sup>2</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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