Reference for Bekhorot 59:30

זו דברי ר' עקיבא סתימתאה אבל חכמים אומרים

Rabbah B'Bar Hana reported in the name of R'Johanan: Those are the words<span class="x" onmousemove="('comment',' That one who is suspected of ignoring the sabbatical year is not suspected of disregarding the law of tithes.');">¹¹</span>

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