EXEMPTION FROM MAASEROS (Yerushalmi Peah Halachah 5 Daf 8b)
[ãó éã òîåã á (òåæ åäãø)] îùðä ìòåìí äåà ðåúï îùåí ôéàä åôèåø îï äîòùøåú òã ùéîøç
(Mishnah): One can always give Peah (even after he has harvested) and the produce is exempt from Maaseros until the pile has been smoothed over.
[ãó è òîåã à] åðåèì îï äâåøï åæåøò åôèåø îï äîòùøåú òã ùéîøç åîàëéì ìáäîä ìçéä åìòåó åôèåø îï äîòùøåú òã ùéîøç ãáøé øáé ò÷éáä
(R. Akiva): And he may take (seeds) from the granary and sow and it is exempt from Maaseros until smoothed. He made feed it to an animal, a beast or a bird and it is exempt from Maaseros until smoothed.
ëäï åìåé ùì÷çå àú äâåøï äîòùøåú ùìäï òã ùéîøçå äî÷ãéù åôåãä çééá áîòùøåú òã ùéîøç äâéæáø:
If a Kohen or Levi bought produce from the granary before it was smoothed, they may keep the Maaseros. One who consecrated his produce and then redeemed it (from the treasurer) before it was smoothed, it is obligated in Maaseros until the treasurer smoothed it.
âîøà øáé éåñé áø' éò÷á áøáé æáãé áùí øáé àáäå ø' ðçîéà áø òå÷áï åîèé áä áùí øáé éåçðï äôøéù áéëåøéí îëøé îîåøç ôèåø îúøåîä âãåìä
(Gemara) (R. Yosi b'R. Yaakov b'R. Zavdi citing R. Abahu/ R. Nechemia bar Ukvan): (The Mishnah in Bikurim teaches that) if a person declared something Bikurim after the pile was smoothed, it is exempt from Terumos and Maaseros (as the obligation of Bikurim preceded them).
àîø øáé çâé ÷åîé øáé éåñé îúðéúà àîøä ëï ìòåìí äåà ðåúï îùåí ôéàä åôèåø îï äîòùø òã ùéîøç [ãó èå òîåã à (òåæ åäãø)] äà àí îéøç çééá îä ùàéï ëï (áúøåîä)[ááéëåøéí]
Support (R. Chagai to R. Yosi): (Baraisa) 'One can always give Peah (even after he has harvested) and the produce is exempt from Maaseros until the pile has been smoothed over.' This shows that if he gave Peah after it was smoothed, it is obligated in Maaseros. The Baraisa then added 'which is not the case for Bikurim' (which we assume to mean that they are exempt from Terumos and Maaseros even after smoothing).
åìéîà àó ááéëåøéí éäà çééá àò"ô ùìà îéøç åééãà àîøä ãà
Rebuttal: Perhaps the Baraisa is in fact saying that Bikurim are even obligated in Terumos and Maaseros before smoothing.
åìîä ð÷øà ùîï áéëåøéí ùäï áëåøéí ìëì åëì ä÷åãí àú çáéøå çáéøå îúçééá áå
(Mishnah in Terumos): Why are first-fruits called 'Bikurim'? Because they precede everything else (such as separating Terumah). Whatever is listed first in the pesukim of tithes must be separated first; so that, for example, Terumah produce is not obligated in Maaser Rishon, but Maaser Rishon is obligated in Terumah (if it wasn't separated earlier, since it follows Terumah in the pesukim).
îúðé' ãáéú ùîàé äåà ãáéú ùîàé àåîøéí äô÷ø òðééí äô÷ø
(When the Mishnah taught that one can always give Peah - even after he has harvested; which implies that even if he gave it when it was still attached, if he would give more after harvesting, it would be exempt from Maaseros) it is the view of Beis Shammai, (that even though the Peah is not valid, it is exempt from Maaseros because it became Hefker (ownerless)) - Beis Shammai hold that when one makes something ownerless just for the poor, it is valid.