Peah 4:8-9

Peah 4:8

If a person consecrated his produce to the Temple before it became liable to tithes and he redeems it, he is obligated to give tithes from it. If he consecrated it after it became liable to tithes and he redeems it, he is obligated. If he consecrated it before it was ripe and it ripened while in possession of the Temple treasurer and then he redeemed it, the produce is exempt from tithes because it was exempt at the time the obligation would have taken effect.

Peah 4:9

If a person gathered peah and designated it for a particular recipient, Rabbi Eliezer says he has successfully acquired it for that person. The Sages, however, say that he must give it to the first needy person he encounters. Tithes must be taken from the leket, shich’cha and peah of a non-Jew’s field unless the non-Jewish owner declared the produce hefker (ownerless).