(Devarim 14:22) "Tithe shall you tithe all the produce of your seed which goes forth from the field year by year." We are hereby taught that the tithe is not to be taken from one year for another.

This tells me only of the second-tithe, of which Scripture speaks here. Whence do I derive the same for the other tithes? From "tithe shall you tithe."

Whence do I derive the same for the beast tithe? From "tithe shall you tithe."

R. Shimon b. Yehudah says: Whence do I derive that there is to be a beast tithe? From "tithe shall you tithe."

"which goes forth from the field": I might think that anything that grows in the ground, like issatis (a non-edible plant) and thorns, are subject to ma'aser; it is, therefore, written "Tithe shall you tithe … (23) and you shall eat."

I might think that even honey and milk (are to be tithed); it is, therefore written "which goes forth from the field year by year." In sum, the criteria (for tithing) are: going forth from the field and being edible.

From (Ibid. 23) "And you shall eat before the L-rd your G-d … the tithe of your corn, your wine, and your oil," I might think that only these are to be tithed. Whence do I derive (the same for) other fruits? From "the produce of, etc." Let it then be written (just) "produce."

If so, I would say: Just as "produce" is distinct in that it is stored for preservation, so all such growths are to be included (for tithing). Whence do I derive the same for rice, millet, poppy, and sesame? Whence would I derive pulse? It is, therefore, written "of your seed."

I would then include pulse, which is eaten as is. But I would not include lupine and mustard, which are not eaten as is. It is, therefore, written "which goes forth from the field." I might think, even what is not edible; it is, therefore written "and you shall eat."

Whence do we derive the same for greens? From (Vayikra 27:30) "and all the tithe of the land." (Ibid.) "of the seed of the land": to include garlic, cress, and berries.

I might think to include the seed of turnips and radishes, and garden seeds, which are not eaten; it is, therefore written "of the seed of the land," and not "all of the seed of the land."

"of the fruit of the tree": to include the fruit of the oak.

I might think to include the carobs of acacia and those of tzalmona and giduda, which are not eaten; it is, therefore, written "of the fruit of the tree," and not "all of the fruit of the tree."

Whence is it derived that one tithes what he eats? From ("Tithe …) and you shall eat."

I might think, (that it is tithed) even if it has not been completely processed (for eating); it is, therefore, written (Bamidbar 18:27) "as corn from the threshing floor and as the fullness (i.e., ripeness) of the pit."

I might think that he may eat a regular meal in the field (without tithing); it is, therefore, written "the field" (i.e., he must tithe it even there.)

And whence is it derived (that he must tithe) even what he sows? From "your seed."

And whence is it derived (that he must tithe) even what he stores? From "produce."

And whence do we derive (the same for) what he sells? From "which goes forth from the field." They said: Why were the shops of Bnei Chanan laid waste two years before (the destruction of) Eretz Yisrael? Because they exempted their fruits from the tithe, expounding "Tithe shall you tithe … and you shall eat" — and not what you sell; "the produce of your seed" — and not (that of) the buyer.