פירוש על קידושין 53:10

The Talmud offers two rejections of using this source as as proof. First of all, maybe the land was not rented to R. Akiva. It might have been rented only for the tithe, in which case it was, in a sense, rented to the poor, those who also received the tithes.
Alternatively, R. Akiva may be considered like the poor because he is the charity collector. Thus R. Gamaliel was giving to R. Akiva, and not to the poor. Again, the one receiving the land was also receiving the movables.