Quotation for Chullin 50:19

<big><strong>מתני׳</strong></big> החייב בשקדים המרים פטור במתוקים החייב במתוקים פטור במרים:

<big><b>GEMARA: </b></big>Our Rabbis taught: Small bitter almonds are subject to tithing, but the large are exempt;<span class="x" onmousemove="('comment',' The test is edibility; therefore, large hitter almonds are exempt from tithing because they are not edible, whereas the small bitter ones before they are fully ripened are edible and so subject to tithing.');">⁹</span>

Rashi on Numbers