Related for Bava Metzia 176:1
(דברים יד, כב) עשר תעשר ואכלת ולא מוכר תבואת זרעך ולא לוקח אלא מדרבנן וקרא אסמכתא בעלמא
<i>Thou shalt truly tithe … And thou shalt</i> eat, [implies] but not if thou sellest it; <i>the increase of thy</i> seed, but not if it is purchased!<span class="x" onmousemove="('comment',' V. Deut. XIV, 22f. Hence, only when the farmer consumes his crops himself must he tithe it, but not if he sells it; likewise, only the increase of one's own seed is liable, but not bought grain. And this is designated Biblical law. ');"><sup>1</sup></span>
Tosefta Maasrot
The "granary" for tithes [of produce] (i.e., the point at which produce must be tithed) rendering one liable on account of the laws of tevel (i.e., the prohibited consumption of or benefit from untithed produce), is once their work is completed -- [meaning] the work of being brought in [from the field]. (See Bava Metzia 88b:6).)
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