3,490. When to Tithe an Esrog

Hilchos Maaser Sheini and Neta Revai 1:5

Among the fruits of trees, only the esrog is like vegetables in that tithes and sabbatical-year status are determined by when it’s picked. Therefore, if an esrog was picked in the third year after Tu b’Shevat, the tithe for the needy is taken even though it was completely grown in the second year. Similarly, if it was picked in the fourth year before Tu b’Shevat, the tithe for the poor is taken. If it was picked in the fourth year after Tu b’Shevat, second tithe is taken from it.

Hilchos Maaser Sheini and Neta Revai 1:6

Even though the rules of an esrog are determined by when it’s picked, an esrog that grew in the sixth year and was picked in the seventh (i.e., the sabbatical) must be tithed. This is the case even if it was just olive sized and later grew to the size of a loaf of bread.