Reference for Niddah 99:40

אמר רבה בר בר חנה א"ר יוחנן

and is taken in for storage', excludes vegetables. As regards tithes, however, we have learnt: Whatsoever is a foodstuff, is kept under watch and grows from the ground is subject to the obligation of tithes;<span class="x" onmousemove="('comment',' Ma'as. I, 1. ');">³⁵</span>

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