Reference for Eruvin 56:13

אמר מר רבי יהודה אומר קור הרי הוא כעץ לכל דבריו אלא שניקח בכסף מעשר היינו תנא קמא

and when [big are exempt ,<span class="x" onmousemove="('comment',' Being bitter they cannot be regarded as a proper food.');">²³</span> but sweet [almonds] are subject [to the second tithe when] big and exempt when small.<span class="x" onmousemove="('comment',' Cf. previous notes mutatis mutandis.');">²⁴</span> R'Simeon<span class="x" onmousemove="('comment',' MS.M., 'Ishmael'.');">²⁵</span>

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