One who receives a field from a Gentile (i.e., to perform work on in exchange for a share of the yield) tithes [first] and [then] gives [the Gentile's portion] to him (but see Dem. 6:1). Said Rabban Shimon ben Gamaliel, "What if this Gentile [does not agree and] wants that the produce not be tithed [first]? [In this case,] rather [the Jew should] divide [the produce first] and give it to him directly*.

One who divides a field from a Gentile tithes [first] and [then] gives [the Gentile's portion] to him. Rabbi Shimon says, "He takes Terumah (i.e, the priestly portion) and [then] gives it to him." Therefore, if the Gentile returned and converted [to Judaism], or sold [the field] to a Jew, he tithes [first] and [then] he gives [the Gentile's portion] to him. [If the Jew] leased the field from him, he [first] tithes and [then] gives [the Gentile's portion] to him. What is the difference between "leasing" (שוכר) and "hiring" (חוכר)? One "leases" with money, and one "hires" with produce.

One who hires a field from a Gentile, [first] tithes and [then] gives [the Gentile's portion] to him. Therefore, if the Jew returned and took [a portion of that produce] from him or if [the Gentile] sold [it] to a different Jew, we treat [that produce] as Demai.

One who hires a field from a Samaritan, [first] tithes and [then] gives [the Samaritan's portion] to him. One that pays [taxes] to the [Roman] treasurer or to the Centurio, gives first the tithes and pays his taxes [on the remainder] (see Jastrow re: קִטְרוֹן).

A Jew [should] not say to a Samaritan or to a Gentile or to someone who is not trustworthy as to tithing (cf. Y. Dem. VI.8.10), "here you have 200 zuz and pay for me to the treasury," but he [may] say to him, "free me from the treasury" (ibid., Guggenheimer tr.). Likewise, a man [should] not say to his friend, "here you have 200 zuz and pay the leiturgia"*, but he [may] say to him, "free me from the leiturgia.”

One who receives a field from a Jew (i.e., to perform work on in exchange for a share of the yield), [first separates] Terumah and [then] gives [the field owner the remainder of his portion (see Dem. 6:1)]. Rabbi Meier says, "He tithes and gives him." Rabbi Yehudah says, "If he gives [the field-owner his portion of the yield] from the same field and from the same species, he [first separates] Terumah and [then] gives him. If from a different field or from a different species, he [first] tithes and [then] gives him" (Dem. 6:1). But the Sages say, "If [the produce given as payment is] from the same field [harvested], he gives it to him [as follows]: Whether from the same species or from a different species, he [separates] Terumah and gives him. And if it is from a different field he gives it to him [as follows]: Whether from the same species or from a different species, he tithes and gives him." If he received from [another Jew] seed [in exchange for] produce [already] in the threshing floor, he tithes and gives him. [However,] if from a place that they divide up the threshing floor, he gives him his portion in front of him. If he received from [the Jew] money to give him [in exchange for] produce [already] in the threshing floor, everyone agrees that he tithes and gives him.

A Jew that receives a field from his friend (i.e., to perform work on in exchange for a share of the yield) to harvest husks of grain, [or] a vineyard to gather in grapes, [or] an olive [orchard] to ascend [to gather] the olives, gives [his friend his portion] as they are (i.e., without separating tithes or Terumah). [But if he receives] a field [from his friend] to harvest wheat, a vineyard to harvest for wine, [or] an olive [orchard] to to ascend [to gather] for oil, he tithes first and then gives [his friend his portion.*

Rabbi Yosei ben HaMeshullam testified in the name of his brother Rabbi Nathan, who said in the name of Rabbi Eliezer ben Hasma (alt., "R. Eliezer Hasma"), "If one rented from a Gentile a field which had formerly belonged to his fathers [for a share in the produce], he gives him (i.e., the Gentile his portion) as they are (i.e., without separating tithes or Terumah)."*

A chaver and an am ha'aretz that inherited from their father who was an am ha'aretz, [the chaver] does not have the right (but see Dem. 6:9) to say to him, "You take the wheat in such-and-such a place and I will take the wheat in such-and-such [other] place" [or] "[You take the] wine in such-and-such a place and I [will take the] wine in such-and-such [other] place." But they receive an equal share, and the chaver even divides it in front of [the am ha'aretz]. [In such a situation,] the chaver [should] eat the dry [produce] and burn the moist produce [which is susceptible to impurity], because they said, "All the Tahorot of an am ha'aretz is burned."

They [a chaver and an am ha'aretz] inherited from their father who was a chaver, [the chaver] has the right to say, "You take the wheat that is in such-and-such a place and I [will take] the wheat that is in such-and-such [other] place" [or] "[You take the] wine in such-and-such a place and I [will take the] wine in such-and-such other place," even though they said, "a chaver that dies and leaves sons who are chaverim and amei ha'aretz, the amei ha'aretz does not pass on Tahorot to the amei ha'aretz, but only to the chaverim." If he leaves second-tithe produce, [the chaver] has no right to say to [the am ha'aretz], "You take the wheat and I will take the barley," [or] "you the wine and I the oil" (cf. Dem. 6:9), but he [may] say to him, "You take money from [the sale of the] wheat, and I will take the money from [the sale of] the barley," [or] "you the money from the wine and I the money from the oil."

A chaver and someone who is not trustworthy as to tithes that took produce that they had [jointly] inherited, or as to which they were partners, [the chaver] has the right to say to [the untrustworthy one], "You take the wheat, and I the barley," [or] "You the wine, and I the oil"; indeed [as to] any item [of produce] that one is permitted to sell as Demai, one may act in such a way. [As to] a pile of grain, a vessel of grapes, or a vat of olives*, each one tithes his own. If they [each] took [their own portion] and afterwards became partners (e.g., to sell the resulting wheat, wine, or oil), [the chaver] needs to tithe everything. If this one brought his own early ears [of wheat] (Y. Dem. VI.1.7, Guggenheimer tr.), and that one brought his won early ears, [or] this one brought his own baskets of olives, and that one brought his own baskets of olives, [or] this one brought his own baskets of grapes, and that one brought his own baskets of grapes, or they collected [grapes of] their vineyards inside a single winepress (see Dem. 6:7), one who tithes and who does not tithe, the one who tithes [should] tithe his portion as certainly untithed produce, and half of the portion of his friend as Demai.

A convert and a Gentile that inherited from their Gentile father, [the convert] has the right to say to [the Gentile], "You take the idols and I [will take] the utensils," [or] "You the wine and I the fruits" (cf. Dem. 6:10). Onkelos the Convert divided [his Gentile father's inheritance] with his [Gentile] brothers, and was stringent on himself. He cast his portion into the Dead Sea. If they inherited a thermal bath*, [the convert] has the right to say to [the Gentile], "Let it be your portion on Shabbat, and my portion on the weekdays."

A Jew and a Gentile that [jointly] bought a house of a Gentile, [the Jew] has no right to say to [his Gentile partner], "You take the idols, and I [will take] the utensils," [or] "You the wine and I the produce." [If] they bought a thermal bath, he has no right to say to him, "It will be your portion on Shabbat and it will be my portion on the weekdays." But if they entered into [such an arrangement] from the beginning to do so, it is permitted.

A town that has in it Jews and Gentiles, guardians of Jews (see Psalms 121:4) and guardians of Gentiles, those who tithe and those who do not tithe, [or] guardians who tithe and guardians who do not tithe, they have the right to say, one to the other, "the north of the town is our portion and the south [of the town] is your portion." [But] if they started calculating (cf. Bava Batra 78b:13), it is forbidden [to say this].