Study Rosh Hashanah folio 14B with parallel Hebrew-English text, traditional commentary, and modern study tools. Free access to Babylonian Talmud online.
One tithe was in accordance with the statement of Beit Shammai that the new year for trees is on the 1st of Shevat, in which case it was already the third or 6th year, when one must set aside poor man’s tithe; and one tithe was in accordance with the statement of Beit Hillel that the new year for tr
R' Yosei bar Yehuda says: He did not act as he did in order to conform with the conflicting practices of Beit Shammai and Beit Hillel. Rather, he acted as he did in order to conform with the conflicting practices of Rabban Gamliel and R' Eliezer.
As we learned in a Mishnah: The etrog tree is like an ordinary tree in 3 ways and like a vegetable in one way. How so? It is like an ordinary tree in 3 ways: With regard to orla, that the fruit of the first 3 years after the tree is planted is forbidden; with regard to 4th-year produce, that the
R' Eliezer says: The etrog is like fruit of a tree with regard to all matters, and so its tithe year also follows the time of the formation of its fruit. Since R' Akiva was in doubt whether the halakha is ruled in accordance with the opinion of Rabban Gamliel or R' Eliezer, he set aside two tithes
The Talmud questions R' Akiva’s conduct: But do we adopt the respective stringencies of two authorities who disagree on a series of issues? Isn’t it taught in a baraita: The halakha is always in accordance with the statement of Beit Hillel, but one who wishes to act in accordance with the statement