(R. Yirmiyah/ R. Chizkiyah citing R. Yochanan): (Our Mishnah - daf 41 (b) - taught that Leket, Shichechah and Peah of a gentile is obligated in Maaser unless he made it ownerless.) This follows the opinion that a gentile can make an acquisition in land in Eretz Yisrael to thereby exempt it from Maaseros; but according to the opinion that he cannot, even what he made ownerless is obligated.

(R. Yosi citing R. Yochanan): It follows the opinion that a gentile cannot make an acquisition to exempt; but according to the opinion that he can, since the obligation to tithe is only Rabbinic, the Chachamim were lenient and exempted the Leket, Shichechah and Peah from Maaser.

Question (R. Elazar): (Even if you say that a gentile cannot make an acquisition in Eretz Yisrael to exempt from Maaseros, but) isn't he able to acquire property, so he is therefore able to make produce ownerless? (As he is certainly the owner of the fruits of land that he bought from a Jew.) R. Elazar was not asking against R. Yosi but rather against R. Chizkiyah and R. Yirmiyah who cited R. Yochanan, saying that according to the opinion that a gentile cannot, even what he made ownerless is obligated.

(R. Chanina citing R. Pinchas): He was also asking against R. Yosi - who said from R. Yochanan that the Mishnah follows the opinion that a gentile cannot acquire land in Eretz Yisrael to exempt from Maaseros - even if he cannot acquire to exempt (as he cannot make a permanent acquisition), but surely he can acquire property (which would take it out of the Maaser obligation)?