פירוש על עבודה זרה 40:15

If we had learned only the case of the low growth, we might have thought that R. Meir rules strictly there because it pays for the non-Jew not to cut the low growth down. Thus he will hold on to the land. But in the case of the tree or the grain, there is no definite benefit to letting it grow, therefore R. Meir might agree with R. Judah. Thus we need to know that the tannaim disagree about all three cases.