Maaseros 3:7-8

Maasros 3:7

Teepees (which are conical and have no proper roof) and various types of huts (which are temporary dwellings) do not render produce liable to tithes. A hut like the people of Ginosar used does not render produce liable even if the owner has his handmill or his roosters in it. A potter’s inner hut (where he lived) does render produce liable but the outer hut (where he works) does not. Rabbi Yosi says that any structure unfit for both summer and winter dwelling does not render produce liable to tithes. A succah on Succos is a difference of opinion – Rabbi Yehuda says that it renders produce liable to tithes but the Sages disagree.

Maasros 3:8

If there’s a fig tree in the courtyard, one may eat individual figs without tithing but if he combines them, they must first be tithed. Rabbi Shimon says that if a person has one fig in his right hand, another in his left hand, and a third in his mouth, they are not considered combined. If a person climbed into the tree, he may fills his arms and eat (because the airspace of the courtyard does not render the figs liable to tithes).