3,491. The Stringencies of Both Trees and Vegetables

Hilchos Maaser Sheini and Neta Revai 1:7

The stringencies of trees and the stringencies of vegetables both apply to capers. Therefore, if they grew in the second year and were harvested in the third year before Tu b’Sehvat, first tithe is take, followed by another tithe. Afterwards, it is redeemed (like second tithe) and then given to the needy (like maaser ani). The money of the redemption is used for food, which is eaten according to the rules of maaser sheini. Therefore, it’s as if one took both maaser sheini and maaser ani.

Hilchos Maaser Sheini and Neta Revai 1:8

When it comes to rice, millet, poppy and sesame, even if they took root before Rosh Hashana, we are only concerned with when they reached maturity, so tithes are taken as produce of the coming year. The same is true of Egyptian beans; even though part of the crop took root before Rosh Hashana and part took root after, one harvests the whole crop together and takes terumah and tithes for everything at once. This is because the determination is based on when the produce reaches maturity.