Demai 6:4-5

Demai 6:4

If a Yisrael rented as a sharecropper from a Levi, the maaser goes to the Levite landlord. Rabbi Yishmael says if someone from “out of town” rented from a Jerusalem resident, the maaser sheini (second tithe) goes to the Jerusalem resident landlord. The Sages disagree; the out-of-town sharecropper can go to Jerusalem to eat second tithe, therefore they divide it between them.

Demai 6:5

If someone leases his olive trees and is to be paid with olive oil, they share the trumah and maaser the same way that they share the chullin (non-sanctified produce). Rabbi Yehuda says that if a Yisrael rented them from a kohein or a Levi in exchange for half the proceeds, the tithes go to the landlord.