יא מיתיבי ר' שמעון בן אלעזר אומר ליקט אתרוג ערב ט"ו בשבט עד שלא תבוא השמש וחזר וליקט משתבוא השמש אין תורמין ומעשרין מזה על זה לפי שאין תורמין ומעשרין לא מן החדש על הישן ולא מן הישן על החדש היתה שלישית נכנסת לרביעית שלישית מעשר ראשון ומעשר עני רביעית מעשר ראשון ומעשר שני
11 Rabina said: Combine<span class="x" onmousemove="('comment',' In R. Jose's statement.');"><sup>14</sup></span> the two statements. It was not the first of Shebat but the fifteenth of Shebat,<span class="x" onmousemove="('comment',' When unquestionably a New Year would have commenced for trees.');"><sup>15</sup></span> and he [R'Akiba] did not adopt the two rulings of Beth Shammai and Beth Hillel but of Rabban Gamaliel and R'Eliezer. Rabbah son of R'Huna said: Seeing that Rabban Gamaliel has said that the tithe year of a citron tree is determined by its plucking like that of a vegetable, its New Year [like that of a vegetable] must be the first o Tishri. The following was cited in objection to this: R'Simeon B'Eleazar says: If a man plucked the fruit of citron tree on the eve of the fifteenth of Shebat before sunset, and then plucked some more after sunset, terumah and tithe must not be given from one lot for the other because terumah and tithe are not given from the new for the old nor from the old for the new. [If it was at the meeting point of the third and] fourth years [from the fruit of] the third year he gives first tithe and the tithe of the poor, and from the fruit of the fou year the first tithe and the second tithe'.<span class="x" onmousemove="('comment',' Tosef., R.H.I., cf. supra p. 44, nn. 6-7.');"><sup>16</sup></span>