Maaseros 3:5-6

Maasros 3:5

Bringing produce into at least some types of courtyards renders it liable to tithes. Rabbi Yishmael limits this to a Tyre-style courtyard, where things are watched by a guard. Rabbi Akiva says that it applies to any courtyard where the residents may open and close the gates at will without consulting with one another. Rabbi Nechemiah says it applies to any courtyard that is private enough so that a person would not be self-conscious eating there. Rabbi Yosi says that any courtyard where a person can enter without being asked what he’s doing there is exempt (because it’s a pretty public place). Rabbi Yehuda says that when there are two courtyards one inside the other, the inner courtyard renders produce liable to tithes but the outer one does not.

Maasros 3:6

A roof does not render produce liable to tithes even if it is the roof of a courtyard that does. A gatehouse, a gazebo and a balcony are the same as the courtyard in which they are situated. If the courtyard renders produce liable to tithes, so does the structure; if not, not.