פירוש על עבודה זרה 61:2

The question at hand is whether one holding on to a deposit belonging to another is considered to be the deposit’s owner (even a temporary one). The earlier baraita seemed to say no—that is why it is not prohibited to derive benefit from the wine. But this mishnah (from Sheviit) says that the produce is considered to belong to the non-Jew and therefore it is not subject to the laws of tithes or the Sabbatical year.
The resolution is that in the case of the wine, he assigned it a separate corner, and thus did not touch it.