Related for Rosh Hashanah 18:9
אמר ר' חייא בר אבא א"ר יוחנן זו דברי ר' יהודה ור' יוסי אבל חכמים אומרים שלשתן מעכבות בו קסברי מקרא נדרש לפניו ולפני פניו ולאחריו
What does this tell us? - As it has been taught: The word deror means freedom. R'Judah said: What is the significance of the word deror? [The freedom of] one who dwells [medayyer] where he likes<span class="x" onmousemove="('comment',' [ , Lit., 'in a dwelling place'. MS.M.; (carrier) . As a carrier carries (or, goes round with) his load everywhere he likes].');"><sup>14</sup></span>
Tosefta Rosh Hashanah (Lieberman)
How [one should understand]: "for tree planting"? [Answer:] No matter whether one plants, cuts down, or grafts thirty days before the beginning of the year, [this period] shall be counted to him as a year, and it is lawful to take care of it in the 7th year. [If the period] is less than that, it shall not count as a year for him, and it is forbidden to take care of it in the 7th year. And the fruits of this tree planting are forbidden until the fifteenth of the Shvat, when pertaining to the Orla provisions, as Orla, when pertaining to the fourth year provisions, as in the fourth year.
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