Talmud for Ma'asrot 4:2

מאימתי הפירות חייבים במעשרות התאינים משיבחילו. והענבים והבאושן משהבאישו. האוג והתותים משיאדימו וכל האדומים משיאדימו. הרמונים משימסו. התמרים משיטילו שאור. הפרסקי משיטילו גידים. והאגוזים משיעשו מגורה. ר' יהודה אומר האגוזים והשקדים משיעשו קליפה. החרובים משינקידו וכל השחורים משינקידו. והאגזים והקרוסטומלין והפרישין והחזרדין משיקריחו וכל הלבנים משיקריחו. התלתן כדי שתצמח התבואה והזיתים משיכניסו שליש:

Jerusalem Talmud Maasrot

If he cooked it while it was property of the Temple¹⁷Temple property is exempt from heave and tithes; cf. Chapter 1, Note 19., redeemed it, and brought it into a secure courtyard, what is its status? In the opinion of Rebbi Simeon ben Laqish¹⁸Cf. Note 7. While it was the intent of the person who had dedicated the produce to free it from heave and tithes by processing while it was property of the Temple, R. Simeon ben Laqish will disregard rabbinic processing when dedicated if it is followed by an action which induces ṭevel by biblical law after redemption when the preserve is now fully profane. it became ṭevel; this is biblical, that is not biblical. If he brought it into a secure courtyard, redeemed and then cooked it, everybody agrees that it became ṭevel, what did he process while it was property of the Temple¹⁹In the exempt state, transporting to a secure courtyard is not an act of processing.? If he dedicated it, cooked it, brought it into a secure courtyard, redeemed it, and cooked it again, everybody agrees that it became ṭevel²⁰By the second cooking.. If he redeemed it²¹After a first cooking while Temple property. and put it out to dry, what is its status? If you say that fire creates ṭevel, fire frees from ṭevel; if you say that fire does not create ṭevel, fire does not free from ṭevel²²For R. Joḥanan, the first cooking was the processing and anything done later does not count. For R. Simeon ben Laqish, the first cooking outside courtyard or house would not induce ṭevel; therefore, being cooked while Temple property does not count and the later drying is the final processing of profane food..

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