כרם רבעי מציינין אותו – they build near it a heap of stones and a sign so that they will recognize that it is fourth-year grapes.

בקוזזות – a heap of stones and/or clods of earth; a sign like the ground. Just as the ground which one derives benefit from and makes produce, even this also, when it is redeemed, it is permitted to derive benefit from it.

ושל ערלה בחרסית – in the ground when one makes from it an earthenware utensil. Its sign is like this burned-clay that one does not derive any benefit from it when one seeds it, one does not remove it in order to have a quantity of seed required for a field (see Mishnah Peah, Chapter 5, Mishnah 1), even this, there is no benefit from it.

ושל קברות – so that a Kohen nor a Nazirite will not enter into there.

בסיד – A sign that the white plaster is like bones.

וממחה ושופך – dilute the plaster/lime in water so that it will become more glossy white and then it is poured upon the grave.

במה דברים אמורים – that they make a sign for fourth-year grapes and fruits of a tree during its first three years.

בשביעית – where everything is ownerless and people can take with permissions. But in the rest of the years of seven-year cycle, when they come to steal, they stuff the produce into the mouth of the wicked person so that he will glut it and die (See Talmud Bava Kamma 69a) and they will take it to eat while it is forbidden.

והצנועים – those who are exacting upon themselves, when they had fourth-year grapes during the seventh year, they would set aside the monies prior to harvesting and say: All that is harvested, when it will be harvest, will be redeemed on this.

כרם רבעי – it has the same law as that of Second Tithe, and one must bring the fruits up to Jerusalem and consume them there, either them or their redeemed monetary value, and the Sages ordained that a walk of [one] day all around Jerusalem they would bring up their fruits [themselves] in order to adorn the markets of Jerusalem with fruit, and since every person would consume the fourth year’s fruits of a young tree, the mark would become full of the rest of the fruits.

שיהא נפדה סמוך לחומה – even the vineyard that is near the wall.

שאימתי שירצו – if the fruit would be diminished

משחרב בית המקדש היה התנאי – not because the fruits increased, as has been said, but rather since the Temple was destroyed and Jerusalem came into the hands of the enemies, and they would not suspect to adorn the markets of Jerusalem with fruits.

אין לו חומש – the owners do not have to add one-fifth [its value] when they redeem it.

ואי לו ביעור – in the fourth year and in the seventh year when the tithes are removed (see Deuteronomy 26:13), for the [added] fifth and removal are not mentioned with regard to the fourth-year grapes and removal [of the fruits] but with regard to tithes. And however, the School of Shammai admits that it has redemption, and even though redemption is not stated in the Biblical verses related to fourth-year grapes, that we derive it from what is written (Leviticus 19:24): “[In the fourth year all its fruit] shall be set aside for jubilation before the LORD.” We call it ceased to be sacred (i.e., by being redeemed) and thereafter it may be eaten.

וב"ה אומרים יש לו – that is derived [by analogy] from [the doubling of the word] "קדש" "קדש"/”sanctified,” “sanctified (see Leviticus 19:24 “[In the fourth year all its fruit] shall be set aside [[קדש for jubilation before the LORD – with regard to fourth-year grapes and Leviticus 27:30: “All tithes from the land, whether seed from the ground or fruit the tree, are the LORD’s; they are holy [קדש] to the LORD” concerning Second-Tithe), to give it (i.e., fourth-year grapes) the law of [Second] Tithe (see Talmud Kiddushin 54b).

יש לו פרט ויש לו עוללות – (For a definition of these terms, see Mishnah Peah, Chapter 7, Mishnayot 3-4.) That they (i.e., The School of Shammai) hold that the money belongs to the owner and that the money is not for “on high” (i.e., God’s), therefore, he is obligated for grapes fallen off during cutting and the gleanings reserved for the poor in every vineyard of the world. And the por who glean the grapes that had fallen off during cutting and gleanings reserved for the poor sell those that in their fourth year and redeem them for themselves and eat the redemption in Jerusalem. [Note that an עוללת can also be referring to a small single bunch (on a single branch, or handing down directly from the trunk – as opposed to אשכול/a cluster of grapes)].

וב"ה אומרים כולו לגת – for they (i.e., the School of Hillel) hold that it is money of “on-high” (i.e., God’s) like [Second] Tithe. Therefore, there are no [obligation for] grapes fallen off during cutting and the gleanings reserved for the poor, but one stamps on them all together as one and brings them up and eats them in Jerusalem, or he redeems it and brings up the monies [to purchase food] in Jerusalem.

מניח את הסך על פי שלשה – [three] specialists in estimation, for ordinary fourth-year’s fruits from a young tree’s monetary value is not known since you have to calculate the expenditures as the Mishnah teaches here.

לפדות בסלע – that is to purchase with a Selah while it is attached to the ground.

על מנת להוציא יציאות מביתו – the salary of working the vineyard from the time that it is called a fruit, such as the salary for guarding and hoeing.

ומניח את המעות – according to the estimation, after they estimated so-and-so many baskets per Selah.

ובשביעית – for there is no salary for guarding or for working the ground, he redeems it according to its value.

אם היה הכל מופקר – if the owners made their fourth-year fruits from a young tree ownerless, the person who takes possession of them does not deduct anything other than the salary of harvesting, and he brings the fruits up to Jerusalem or redeems them and brings up their monetary equivalent [in cash]. But we don’t say that from when it became ownerless, he took possession and the law of the fourth year doesn’t apply with it. And on the seventh year, he does not deduct the salary of harvesting, for each person harvests for himself.

מוסיף עליו חומש – The anonymous Mishnah is according to the School of Hillel, which derives [through an analogy of] "קדש" "קדש" (as seen in Mishnah 3 of this chapter) from [Second] Tithe.

בין שניתן לו במתנה – while it is in the budding stage, for if it were after its ripening, the School of Hillel would hold that it is the money of “on-high” (i.e., God’s) like [Second] Tithe and you are not able to give it as a gift.

ערב יום טוב הראשון של פסח וכו' – As it is written (Deuteronomy 14:28): “Every third year you shall bring out the full tithe of the yield of that year, [but leave it in your settlements],” and it states further on (Deuteronomy 31:10): “ Every seventh year, the year set for remission, at the Feast of Booths.” Just as there (Deuteronomy 31:10), it is speaking of a Festival, so here (Deuteronomy 14:28) too, it speaks of a Festival. If just as there (Deuteronomy 31:10), the Festival of Booths, so here (Deuteronomy 14:28) too, the Festival of Booths, as the inference teaches us, (Deuteronomy 26:12): “When you have set aside in full the tenth part of your yield…,” the Festival in which all the Tithes are completed. One can say that this is Passover, where the produce of the third year is not completed to be harvested completely until the Passover of the fourth year comes, and similarly, from the sixth year, until the Passover of the seventh year comes.

תרומה ותרומת מעשר לבעלים – to the Kohanim, for the heave-offerings/sacred gifts are theirs.

ומעשר ראשון לבעליו – to the Levites.

ומעשר עמי לבעליו – to the poor.

מתבערים בכל מקום – one must remove them and destroy them from the world.

הבכורים נתנים להכהנים כתרומה – and there is no need to destroy them from the world because the All-Merciful One [calls them] (i.e., First-Fruits) Terumah/heave-offerings, and the Master stated (Deuteronomy 12:17): “[You may not partake in your settlements of the tithes of your new grain or wine, or oil, or of the firstlings of your herds and flocks]… “"ותרומת ידך/or of your contributions,” as it is written concerning them (Deuteronomy 26:4): “The priest shall take the basket from your hand…” But the Halakha is not according to the School of Shammai.

בזמן הזה – when the Temple does not exist

צריך לחללן על הכסף – As it is written (Deuteronomy 14:25): “[You may convert them into money.] Wrap up the money in your hand [and take it with you to the place that the LORD your God has blessed you.]” The money alone you take up [to Jerusalem].

אחד שהן כסף ואחד שהן פירות – which require hiding away, for what value is redemption? (see Ma’aser Sheni, Chapter 1, Mishnah 5 at the end).

מהרו ותקנו אעת פירותיכם – heave-offerings [for the Kohen] and [First] tithes [for the Levite] to give them to those whom are appropriate, and Second Tithe – to bring it up and to consume it in Jerusalem.

שלא הגיעו לעומת המעשרות – Each and every fruit as its due season (i.e., harvested products when they have arrived at the stage when they are subject to tithes – see Mishnah Peah, Chapter 8, Mishnah 8 and Mishnah Ma’aserot, Chapter 5, Mishnah 5) is explained in the first chapter of Tractate Ma’aserot.

פטורים מן הביעור – For at first, they would say that prior to the stage when they are subject to tithes, they also require removal [from the house] (see Deuteronomy 26:14).

מי שהיו פירותיו רחוקים ממנו – they were already ritually prepared (i.e., tithed), and the time had arrived for removal.

צריך לקרות להם שם – (see also, Mishnah Ma’aser Sheni, Chapter 4, Mishnah 7) to make assignment of them to their owners, according to the precedent of Rabban Gamaliel and the Elders.

עשור שאני עתיד למוד – First Tithe that I will, in the future, give from the produce that I have in my house.

נתון ליהושע – He was a Levite. But he did not give the “Great Tithe” now (i.e., the two-percent portion that was to given at the outset to a Kohen), because the Terumah/heave-offering is separated at the granary, [as is taught in a Baraitha], for it is impossible for the granary to be uprooted other than if the “Great Tithe” was already given, and it had already been separated in the granary.

ומקומו מושכר לו – and the place of the [First] Tithe was already leased to him, and he will purchase the Tithe on account of the land.

עשור אחר – the Poor Tithe (which is separated in the third and sixth years of the seven-year agricultural cycle).

נתון לעקיבא בן יוסף – He was the treasurer/manager of the Poor.

עשור שאני עתיד למוד – the tithe of a tithe – which I have to give to a Kohen from the [First] Tithe that Rabban Gamaliel gave me.

נתון לאלעזר בן עזריה – He was a Kohen and tenth [generation] to Ezra [the Scribe].

ונתקבלו שכר זה מזה – Rabban Gamaliel received from Rabbi Yehoshua the payment of his place (i.e., rental) of the First Tithe and the payment of his place (i.e., rental) of the Poor Tithe from Rabbi Akiba and Rabbi Yehoshua received the payment of his place (i.e., rental) – “the tithe of the tithe” from Rabbi Eleazar ben Azariah, and each one acquired a place of the Tithe that was appropriate for him with the money that he gave to the renter, for the renting of land is acquired through money.

ביום טוב אחרון היו מתודין – and they would not confess on the first day of the Festival immediately after the removal [of the fruits of the third and sixth years of the seven-year cycle], in order that he would have something to eat during the Festival. Therefore, on the eve of the first day of the Festival, he would remove [fruits] and leave them over until the last day.

זה מעשר שני ונטע רבעי – which are called holy/sacred.

זה מעשר לוי – that is, the First Tithe

וגם נתתיו זה תרומה גדולה – and also, it is a supplement, implying that “I have given it to the Levite” (as per Deuteronomy 26:13) beyond what I gave to the Kohen.

מן הבית זו חלה – which was thrown from the dough in the house.

ולא מן התלוש על המחובר וכו' – that is from that which is obligatory for that which is exempt, and from that which is exempt for that which is obligatory.

ולא מן החדש על הישן – as it is written (Deuteronomy 14:22): “[You shall set aside] every year [a tenth part of all the yield of your sowing] that is brought from the field,” and not from this year for its neighboring year.

ולא שכחתי מלברכך ומלהזכיר שמך עליו – since we recite a blessing to separate the heave-offering/sacred donation [to the Kohen], and similarly on the First and Second Tithes and the Poor Tithe, and for the redemption of the Second Tithe, and for Hallah, on all of them we recite a blessing.

לא אכלתי באוני – the entire day of death is [a period of] grief according to the Torah, and even after the burial, and the night that is after the day of the death is [a period of] grief according to the Rabbis. And similarly, the day of burial which is not the day of death is [part of the period of] grief according to the Rabbis.

לא לקחתי ממנו ארון ותכריכין למת – and in a similar manner, for the [still] living, it is forbidden, for it is prohibited to purchase clothing and things like it from the Second Tithe [monies] as it is taught at the conclusion of the first chapter (Mishnah 7):” [this is the general principle:] if one purchased anything other than food, drink or anointment [with money from Second Tithe], if he purchased, he must consume of an equal value.” And [the Mishnah] did not make mention here the bier and the burial shrouds other to inform us that it not matter if he anointed from it [that was to be used] for the dead person, for he cannot make confession, as it says (Deuteronomy 26:14): “[I have not eaten] of it [while in mourning],” from the body of the [Second] Tithe, but even if he purchased a bier and burial shrouds [from it] and did not give from the substance of the Tithe for the dead, he is not able to recite the confession.

מכאן אמרו – since it is written (Deuteronomy 26:15): “[and bless Your people Israel] and the soil You have given us.”

ויש להם ערי מגרש – and they [i.e., Kohanim and Levites} are able to confess on the tithes that they bring from the fields of their cities. And the Halakha follows the opinion of Rabbi Yosi.

יוחנן כ"ג – who served in the High Priesthood after Shimon HaTzaddik/the Righteous ( see Mishnah Avot, Chapter 1, Mishnah 2 – who was one of the last of the Men of the Great Assembly).

העביר הודיות המעשר – Since Ezra fined the Levites in that he would not give to them the [First] Tithe, for when he went up [to the Land of Israel] from the Diaspora and the sons of Levi did not go up with him, he commanded that they should give the [First] Tithe to the Kohanim, but Yohanan the Kohen Gadol/High Priest abolished the Confession (see Deuteronomy 26:13-15), since he was unable to say [the words] (Deuteronomy 26:13): “[I have cleared out the consecrated portion from the house;] and I have given it to the Levite, [the stranger, the father, and the widow, just as You commanded me...].

בטל את המעוררים – for the Levites would recite on each day on the platform/Dukhan (Psalms 44:24): “Rouse Yourself; why do You sleep, O LORD? [Awaken, do not reject us forever!].” He said (to them): Is there sleep before God? Therefore, he stood and abolished them.

את הנוקפים – for they would wound the sacrificial calf between its horns in order that blood would fall into its eyes in order that he would not see and it would be easy to invert it and slaughter it. He stood and abolished it (i.e., this practice), for it appeared as a like having a blemish (making it unfit for the altar, for priestly service, etc.) and they established for them rings in the ground to draw the neck of the animal into it (by the use of a rope passing through it, drawing the animal’s head down- See Mishnah Middot, Chapter 3, Mishnah 5). [The word] "נוקפים" – striking – and an example of this: A person does not strike his finger from below (Talmud Hullin 7b).

היה פטיש מכה בירושלים – those who engrave copper and iron would strike it with a hammer to do work that cannot be postponed without irretrievable loss which is permissible during the [Intermediate Days] of the Festival [of Passover and Sukkot]. And he stood and abolished them because the thing grows too loud and there is a despising of the Festival.

ובימיו אין אדם צריך לשאול על הדמאי – for he said to the people of his generation: just as the Great Priest’s Due (2% that went to a Kohen) has the punishment of the death penalty [for non-compliance with this regulation], so too the Terumat Ma’aser/the ten percent that the Levite gave to the Kohen and eatables forbidden pending the separation of sacred gifts carry the death penalty [for non-compliance]. And he ordained that they should take out from that which was doubtfully-tithed only the tithe of the tithe that the Levite owes to the Kohen and Second Tithe, and they should not remove from it First Tithe or the Poor Tithe (in years three and six), for they can say to the Levite or to the poor that he brought proof that it is eatables forbidden pending the separation of sacred gifts and they should take [them]. And from this ordinance onward, he whomever purchases produce from the market would not ask if they were properly prepared or not, but he can immediate separate from them the Priest’s Due, the tithe of the tithe that the Levite gives to the Kohen and Second Tithe and eat the remainder. For all who purchase produce from an ignoramus are considered doubtfully tithed.