כלל אמרו במעשרות. כל שהוא אוכל. ונשמר. וגדוליו מן הארץ חייב במעשרות. ועוד כלל אחר אמרו כל שתחלתו אוכל וסופו אוכל. אף על פי שהוא שומרו להוסיף אוכל. חייב קטן וגדול. וכל שאין תחלתו אוכל. אבל סופו אוכל אינו חייב עד שיעשה אוכל:
They said a general principle concerning tithes: whatever is food, and is looked after, and grows from the land, is liable for tithes. And they have further stated another general principle [concerning tithes]: whatever is considered food both at the beginning and at the conclusion [of its growth] even though he holds on to it in order to increase the quantity of food, is liable [to tithe] whether [it is harvested] in its earlier or later stages. But whatever is not considered food in the earlier stages [of its growth] but only in its later stages, is not liable [to tithe] until it can be considered food.