Talmud Bavli
Talmud Bavli

Midrash for Bava Metzia 175:5

מתיב רב חנינא חוזאה כנפשך כך נפשו של פועל מה נפשך אוכל ופטור אף נפשו של פועל אוכל ופטור

But R. Jannai! Is it not written, 'in thy gates'? — That is required [to shew] that it must be brought into [the house] through the gates, but not over the roof or through [back] enclosures, when no liability is established.

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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