Reference for Bava Metzia 201:11
ומקבל כחוכר דמי מה חוכר בין עבד ובין לא עבד בעי עשורי ומיתן ליה דכי פורע חובתו דמי אף מקבל נמי כי פורע חובתו דמי מעשר ונותן לו
because it is as repaying a debt: so also, he who leases a field is as though he were settling a debt: and therefore must first tithe the crops and then pay him. R. Kahana said to R. Papi — others state, to R. Zebid: But what of [the Baraitha] that was taught: R. Judah said: If one leases a field of his fathers from a heathen oppressor,<span class="x" onmousemove="('comment',' [ [H], As a result of the Roman War Vespasian had declared fields in Judea his private property and distributed them among his soldiers from whom the original owners had finally to lease them. V. Buchler, Der gal. 'Amh. p. 35, and Klein, S. NB p. 12ff.] ');"><sup>11</sup></span>