Related for Chullin 270:19
נילף ראשית ראשית מראשית הגז מה להלן דשותפות לא אף כאן דשותפות לא כתב רחמנא (במדבר טו, כא) עריסותיכם
for, although it is written; 'Thy corn' [from which it would appear that] thine only [is subject to terumah] and not what is held jointly, the Divine Law stated: Your heave-offerings.<span class="x" onmousemove="('comment',' The use of the second person plural suffix in this and in all subsequent cases indicates that the matter may be held by several persons jointly. 'Your heave-offerings' is not found in the Torah at all, but only in Ezek. XX, 40 and XLIV, 30. Probably the text should read: Your heave-offering, as in Num. XVIII, 27.');"><sup>11</sup></span>
Tosefta Terumot
A Jew and a Gentile that bought a field in Syria, behold they are like untithed produce and like tithes that are mixed together, the words of Rebbi. Rabbi Shimon ben Gamaliel says, the portion [belonging to] the Jew are liable in tithes, and the portion [belonging to] the Gentile are exempt from tithes. A Jew that bought a field in Syria, even though he went back and sold it to a Gentile, [the field] is liable in tithes and in shevi'it (the laws of the sabbatical year), because it had previously been liable. But [in the case of a field owned by a Gentile but worked on by Jewish] sharecroppers or tenant farmers or the families [of Jewish sharecroppers], or [in the case where] a Gentile mortgaged his field to a Jew, even though he acted based on [Jewish] law, [the field] is exempt from tithes and from shevi'it [because ownership is retained by a Gentile, see Gitt. 43b:11].
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