Maaseros 5:1-2

Maasros 5:1

If one uproots plants on his own land and replants them elsewhere on his property, they need not be tithed because they were uprooted for this purpose. If he bought the plants elsewhere, still attached to the ground, they need not be tithed. If he pulled them up to send to a friend, they need not be tithed. Rabbi Elazar Ben Azariah says that if comparable such plants are sold in the market, then they must be tithed.

Maasros 5:2

If a person uproots turnips or radishes on his own property and replants them elsewhere on his property for their seed, they must be tithed because this is the final stage in their preparation - their equivalent of a threshing floor for grain. If onions take root in an attic where they are stored, they become clean of ritual impurity, the same as if they were planted in the ground. If trash fell on the stored onions but their leaves were exposed, it is the functional equivalent of being planted in the field.