The Gemara comments: It is necessary to state all three statements of Shmuel in order to clarify his position, as had Shmuel taught us only that the halakha is in accordance with the opinion of Rabbi Shimon Shezuri, I would have said that this is due to the fact that he holds that there is mixing even with regard to solids. Therefore, he teaches us the second statement, that there is no mixing for anything except wine, oil, and other liquids.

And had Shmuel taught us only that there is no mixing for anything except liquids, I would have said that he holds like the Sages with regard to tithes, that the mixture of cowpeas cannot be tithed together. Therefore, he teaches us that the halakha is in accordance with the opinion of Rabbi Shimon Shezuri.

And had Shmuel taught us only these two statements, I would have said in accordance with the opinion of Rabbi Zeira that it is difficult to reconcile one statement of Shmuel with another statement of Shmuel. Therefore, he teaches us that in all cases, the tithe year follows the time of the full ripening of the produce, and it is for this reason that the halakha is in accordance with the opinion of Rabbi Shimon Shezuri.

And had Shmuel taught us only that in all cases the tithe year follows the time of the full ripening of the produce, I would have said that this applies even to grain and olives. Therefore, he teaches us that the halakha is in accordance with the opinion of Rabbi Shimon Shezuri with regard to his dispute with the Sages, i.e., with regard to beans, but with regard to grain and olives the tithe year follows the time that they reach one-third of their growth.

The Gemara asks: But let him teach us only these two statements, that the halakha is in accordance with the opinion of Rabbi Shimon Shezuri and that in all cases the tithe year follows the full ripening of the fruit, which would suffice to clarify Shmuel’s position. Why do I need to be told that there is no mixing for anything? The Gemara answers: This comes to teach us not that there is no mixing for solids, but that there is mixing for wine, oil, and other liquids.

§ It is taught in a baraita that Rabbi Yosei HaGelili says: The verse states: “After you have gathered in from your threshing floor and from your winepress” (Deuteronomy 16:13). This teaches that 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 the outgoing year’s water, i.e., the moisture in the ground from the previous winter’s rain, and the halakha is that they are tithed in accordance with the outgoing year, so too, anything that grows on the outgoing year’s water is tithed in accordance with the outgoing year. This comes to exclude vegetables, which grow on the incoming year’s water, as their growth cycle is short and they are nurtured by the rain that falls while they are growing. Consequently, they are tithed in accordance with the incoming year.

Rabbi Akiva says: This is the way the verse should be expounded: “After you have gathered in from your threshing floor and from your winepress”; this teaches us that 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, i.e., rainfall is sufficient and they do not require irrigation, and the halakha is that they are tithed in accordance with the outgoing year, so too, anything that grows on most water is tithed in accordance with the outgoing year. This comes to exclude vegetables, which grow on all water, i.e., they require irrigation as well. Consequently, they are tithed in accordance with the incoming year.

The Gemara asks: What is the practical difference between the opinions of Rabbi Yosei HaGelili and Rabbi Akiva? Rabbi Abbahu said: There is a practical difference between them with regard to seedless onions and cowpeas, as we learned in a mishna: Seedless onions, which are cultivated for their greens and not for their bulbs or seeds, and the cowpea plant, which was planted to be eaten as a vegetable, from which one withheld water for thirty days before Rosh HaShana, so that their green portions stopped growing and they began to grow for seed, are tithed in accordance with the outgoing year, and they are permitted if the new year is the Sabbatical Year. And if not, they are prohibited if it is the Sabbatical Year, and in ordinary years they are tithed in accordance with the incoming year. Therefore, the halakha depends not on the species of plant but on whether the crop is in fact nurtured by the previous year’s water or the new year’s water, and this mishna is taught in accordance with the opinion of Rabbi Yosei HaGelili.

§ The mishna taught: On the first of Shevat is the new year for trees, according to the statement of Beit Shammai. The Gemara asks: What is the reason that the new year for trees was set on this date? Rabbi Elazar said that Rabbi Oshaya said: The reason is since by that time most of the year’s rains have already fallen, and most of the season, i.e., winter, is yet to come, as it continues until the spring equinox, which usually occurs in Nisan.

The Gemara asks: What is he saying? The Gemara explains: This is what he said: Even though most of the winter season is yet to come, nevertheless, since most of the year’s rains have already fallen, it is considered the end of the previous year of rain, and anything that grows from then on is considered produce of the next year.

The Sages taught in a baraita: There was once an incident involving Rabbi Akiva, who picked an etrog on the first of Shevat and set aside two tithes. This occurred in the second or the fifth year of the Sabbatical cycle. In the second and fifth years one sets aside second tithe, whereas in the third and sixth years one sets aside poor man’s tithe. Rabbi Akiva set aside both second tithe and poor man’s tithe because he was in doubt about the halakha.