Midrash for Bava Metzia 175:3
ורבי יוחנן נמי הא כתיב מן הבית אמר לך חצר דומיא דבית מה בית המשתמר אף חצר המשתמרת
R. Johanan said: Even a courtyard establishes liability to tithes, for it is written, that they may eat at thy gates and be filled.<span class="x" onmousemove="('comment',' Ibid. 22: 'they' refers to the Levite etc., who eat the tithes 'at thy gates', which implies that the crops had not entered the house but remained at 'thy gate', i.e., in the courtyard. ');"><sup>3</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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