Reference for Rosh Hashanah 29:14

שביעית מאן דכר שמיה

- There is a difference of Tannaim on this point,<span class="x" onmousemove="('comment',' As to whether we go by the plucking or the blossoming for purposes of the Sabbatical year.');">¹⁷</span> as it has been taught: R'Jose said: Abtolmus testified in the name of five elders that a citron is determined by its plucking in the matter of tithe Our teachers, however, took a vote in Usha and decided that it is determined by its plucking for purposes both of tithe and of Sabbatical year'. How does Sabbatical year come to be mentioned here? -

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