Tosefta for Bava Batra 283:7
תא שמע תינוק בן יום אחד נוחל ומנחיל בן יום אחד אין עובר לא הא אמר רב ששת נוחל בנכסי האם להנחיל לאחין מן האב ודוקא בן יום אחד אבל עובר לא מאי טעמא
— Surely R. Shesheth had explained<span class="x" onmousemove="('comment',' v.. Nid. loc. cit. ');"><sup>28</sup></span> [this as meaning]: He<span class="x" onmousemove="('comment',' An infant who Is one day old. ');"><sup>29</sup></span> inherits the estate of his mother to transmit [it]<span class="x" onmousemove="('comment',' When he dies. ');"><sup>30</sup></span> to his paternal brothers;<span class="x" onmousemove="('comment',' Born from the same father and not the same mother. ');"><sup>31</sup></span> hence, only [then when he is] one day old but not [when] an embryo.What is the reason?
Tosefta Peah
A Gentile (alt., "convert," per Erfurt manuscript) who died and the Jews plundered his property [as he left no heirs (see Bava Batra 142a:3, following Steinsaltz)], it is presumed [that anything still] attached to the ground is liable in everything [i.e., peah, gleanings, forgotten sheaves, and tithes], and that all that is unattached from the ground is exempt from everything. The presumption is that standing grain is exempt from the [laws of] gleanings, from forgotten sheaves, and from peah, and liable in tithes (but see Hagahot HaGR"A, switching "exempt" and "liable" here).
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