3,380. Is an Indoor Tree Obligated in Tithes?
Hilchos Maaser 1:9
Carobs need only be tithed by rabbinic enactment because most people don’t eat them. Bitter almonds are exempt from maaser regardless of their size because they’re not considered food.
Hilchos Maaser 1:10
A tree planted inside a house is exempt from maaser as per Deuteronomy 14:22: “You shall surely tithe all the produce of your crops that grow in the field.” The Rambam opines that tithes must be taken from such produce by rabbinic enactment because one must tithe the fruit of a fig tree that was planted in a courtyard if it was harvested all at once.