3,489. The Time for Tithing Vegetables

Hilchos Maaser Sheini and Neta Revai 1:3

Even if carob starts to ripen before Tu b’Shevat, it is tithed as produce of the coming year because its obligation in tithes is rabbinic in nature. The Rambam opines that this is only the case regarding the carobs of Tzalmonah and other varieties that are not typically eaten by people, the obligation of which is rabbinic; other carobs, says the Rambam, are like other fruits of the trees.

Hilchos Maaser Sheini and Neta Revai 1:4

Vegetables are tithed based on the year when they’re picked. For example, if they were picked on Rosh Hashana of the third year, the tithe for the needy is taken. This is so even though the vegetables reached the stage of tithing and were fully grown in the second year. If the vegetables were picked in the fourth year, then second tithe is taken from them.