Reference for Rosh Hashanah 30:1
חסורי מיחסרא והכי קתני אתרוג אחר לקטתו למעשר ואחר חנטה לשביעית ורבותינו נמנו באושא אחר לקיטתו בין למעשר בין לשביעית
There is an omission in the statement, which should read as follows: '[Abtolmus testified that] a citron tree is determined by its plucking for purposes of tithe and by its blossoming for purposes of the Sabbatical year.<span class="x" onmousemove="('comment',' And this is the view taken by Rabbah and R. Hamnunah in respect of the law of clearance. For the purposes of tithes, however, Rabbah is of the opinion that although Abtolmus makes the plucking the decisive factor, he would nevertheless exempt from tithe a citron tree which blossomed in the sixth year and ripened in the seventh, for the reason that it is handled by everybody (Rashi) ].');"><sup>1</sup></span>