There, [the mishna] teaches us this - that the reason that we reckon [the etrog's year for the purpose of its tithes] according to the time of its being picked is because of its typical properties, [as follows:]

As it is its way to grow by [being watered by] all water - because it is watered by drawn water like a vegetable, which is the reason for [the rule for] vegetables [too], as is stated in Rosh Hashanah: [the terms] "threshing floor" and "winepress" are used regarding tithes, [as in] "as with the new grain from the threshing floor", etc. [Numbers 18:27]. "Just as [the grain that is brought to] the threshing floor and [the wine that is brought to] the winepress are special in that they grow on most water" -- that is, rainwater -- "and they are tithed in accordance with the outgoing year" [Rosh Hashanah 14a:7]. As we have stated in Rosh Hashanah, we reckon [the produce's year for the purpose of its tithes] according to the year in which it reach one-third of its growth [Rosh Hashanah 12b:12], and not according to when it was picked. We derive this from scripture: "so too, anything that grows on most water" -- namely, trees -- "is tithed in accordance with the outgoing year." (Even though their tithes are Rabbinic in origin, we ascribe this rule to scriptural verses.) "This comes to exclude vegetables, which grow on all water. Consequently, they are tithed in accordance with the incoming year." [Rosh Hashanah 14a:7]

Koy - it is uncertain whether it is [classified as a] non-domesticated or a domesticated animal.

There are ways, etc. - since we are in doubt, we treat it stringently.

Correspond to a non-domesticated animal - and require covering of the blood.

And to a domesticated animal - [in that] their fats [chelev] are forbidden.

Correspond to both a non-domesticated animal and a domesticated animal - [in that] they require ritual slaughtering.

Correspond to neither a non-domesticated animal nor a domesticated animal - [in that] it is forbidden to mate them with either a domesticated or a non-domesticated animal.

This is one of the ways - that one who brings a bill of divorce or manumission from overseas is required to state "it was written before and it was signed before me", [as taught] in the first chapter of Gittin.

That there is a distinction - a distinction in its "ways", namely, that in this way it is like that thing, and in this way it is not alike. Such as, in our Mishnah, "in three ways" -- to exclude [betrothal through the] marriage canopy, which does not serve to acquire. Regarding the zav: it is thus [i.e., one of the seven ways] which is considered circumstances beyond one's control regarding the laws of zav, but not any other type of circumstance beyond one's control [which one would not be penalized for regarding other laws]. Regarding bills of divorce: in these ways they are like [bills of manumission], but not where one says "give this bill of divorce to my wife" or "this bill of manumission to my slave", since one may retract a bill of divorce but not a manumission, since one may act in a person’s interests in his absence.

Is also precise - that where there are no distinctions, [as in the opinion of Rabbi Eliezer], the Mishnah uses expression "with regard to every matter."

1. What is the number in the beginning coming to exclude?- three ways.

2.What is the number in the end coming to exclude?- And she acquires herself back in two ways.

To exclude the marriage canopy - If her father delivered her to the marriage canopy for the purpose of kiddushin, she is not thereby betrothed.

Exchange - acquisition by [transfer of a] scarf.

Just as a field can be acquired through exchange - as is written "he drew off his sandal" [Ruth 4:8]. In that case it was a field [that was being acquired].

Exchange is effective using less than the value of one peruta - as we have established in the chapter "The Gold": "One can acquire property [through a symbolic exchange] by using a vessel, even if it does not have the value of one peruta." [Bava Metzia 47a:16]