Yoreh De’ah 293:4-294:6. Chadash, Orlah: Grain underground; First 3 years of tree produce forbidden to enjoy, 4th year Neta Rvai, Tu B’Shvat, Yerushalayim VS Redeeming

From Shulchan Aruch Yomi: R Yosef Miller by R Yosef Miller.

Grain underground during the Omer; How to count first 3 years, 4th year Neta Rvai, budding before Tu B’Shvat, bringing to Yerushalayim or redeeming on a Prutah or other fruits