2,376. Neta Revai
Maachalos Assuros 10:14
Let’s say that a non-Jew and a Jew are agricultural partners. If they agree at the outset of their partnership that the non-Jew would benefit from the produce during the orlah years and the Jew would benefit from it for three years after the produce becomes permitted, this arrangement is permitted. If they didn’t make such an arrangement initially, they may not do so later. It is also not permitted to make an accounting, meaning that they calculate how much produce the non-Jewish partner benefited from in the orlah years so that the Jewish partner can benefit from the same amount. This kind of arrangement is prohibited because it boils down to exchanging the orlah produce.
Maachalos Assuros 10:15
The Rambam opines that the laws of neta revai (the produce of the fourth year) don’t apply outside of Israel. Rather, one may eat neta revai without having to redeem it. The Sages only discussed orlah. We can derive from the stringent case to the lenient case: in Syria (a land annexed by Israel), the laws of tithes and the Sabbatical year apply rabbinically but the laws of neta revai don’t apply at all, as will be discussed IY”H in Hilchos Maaser Sheini. Therefore, it only follows that the laws of neta revai shouldn’t apply outside of Israel. In Israel, however, neta revai applies regardless of whether the Temple is standing. Some Geonim ruled that kerem revai (the fourth year produce of a vineyard) must be redeemed outside of Israel before it may be eaten but this position is groundless.