העוקר שתלים מתוך שלו ונטע לתוך שלו פטור. לקח במחובר לקרקע פטור. לקט לשלוח לחברו פטור. ר' אלעזר בן עזריה אומר אם יש כיוצא בהם נמכרים בשוק הרי אלו חייבין:
One who uproots saplings from of his own [property] and plants them [elsewhere] within his own [property] is exempt [from tithes]. If he bought [saplings] attached to the ground, he is exempt. If he gathered them in order to send them to his fellow, he is exempt. Rabbi Elazar ben Azariah said: if similar ones were being sold in the market, behold they are liable [for tithes].