משנה: יְתוֹמִים שֶׁסָּמְכוּ אֶצֶל בַּעַל הַבַּיִת אוֹ שֶׁמִּינָּה לָהֶן אֲבִיהֶן אֶפִּיטְרוֹפּוֹס חַיָיב לְעַשֵּׂר פֵּירוֹתֵיהֶן. אֶפִּיטְרוֹפּוֹס שֶׁמִּינָּהוּ אֲבִי הַיְּתוֹמִים יִשָּׁבֵעַ מִינָּהוּ בֵּית דִּין לֹא יִשָּׁבֵעַ. אַבָּא שָׁאוּל אוֹמֵר חִילּוּף הַדְּבָרִים.
MISHNAH: If orphans rely on a property owner or if their father appointed a guardian for them; these are obligated to tithe their produce. A guardian appointed by the orphans’ father shall be made to swear; if he was appointed by the court he shall not be made to swear. Abba Shaul says, it is the other way around.