(Mishnah): How does one redeem Neta Revai (fourth year fruits)? He places the Selah coin in front of three and says, "How much (of such grapes still attached to the vine) would one redeem for a Selah on condition that he cover all its expenses"? He puts down the money and says, "Whatever will be picked of this will be redeemed on this money at a value of such and such baskets for a Selah". And in Sheviis year, he redeems it according to its value (without any deductions). If an owner declares his Netah Revai to be Hefker, the one who acquires it deducts only the payment for picking it and he must still take it to Yerushalayim or redeem it etc.

One who redeems his Netah Revai must add a fifth, whether he grew it or it was given a gift.

Biur was done on the eve of the first day of Pesach of the fourth and seventh years of the Shemittah cycle.

How is Biur done? They give Terumah and Terumas Maaser to the Kohanim; the Maaser Rishon to the Levi and Maaser Ani to the poor.

The Maaser Sheni and Bikurim are destroyed anywhere.

(R. Shimon): (Disagreeing) Bikurim are given to Kohanim like Terumah.

A soup (made of Shemittah or Maaser Sheni produce) - Beis Shammai say that it requires Biur; Beis Hillel say that it is considered already destroyed.

One who has produce (of Maaser Sheni) nowadays and the time of Biur arrived - Beis Shammai say that it must be redeemed onto coins (and the coins destroyed); Beis Hillel say that it is the same whether it is redeemed onto coins or it remains produce (since there is no benefit to redeeming it, as whichever one it is, it must be destroyed.)

(Gemara): When the Mishnah taught, "would one redeem for a Selah", it means 'would one buy for a Selah' (referring to someone other than the owner). And when it taught, "only the payment for picking it", it means "only the payment for Akitzah" (which is the more appropriate verb to use when describing picking fruit rather than vegetables).

R. Hoshiya would select three people knowledgeable in evaluation in order to redeem Neta Revai through them.

The pasuk states (concerning Biur Maaseros - removal of the tithes) (Devarim 14:28), "At the end of three years, you shall take out all the tithe of your crop in that year and place it in your cities." I might have thought that once in seven years (at the end of the third year of the Shemita cycle) one must perform Biur...the pasuk states 'at the end of three years' - meaning every three years - i.e. twice during the Shemita cycle).

I might have thought that it should be done immediately on Rosh Hashana of the third year...the pasuk states 'at the end of third year'.

If it's the end of the third year, perhaps it should be done on Rosh Hashana of the fourth year and he must remove Maaser Ani? The pasuk states (Devarim 26:12), "When you have finished tithing all the tithes of your produce" - when you have finished tithing all of your produce (that grew in the third year).

If so, perhaps it is done on Chanukah (which is when a person completes the tithing of the fruits of the tree that grew in the third year)? The pasuk here said 'at the end' and there (about the Mitzvah of Hakhel) (Devarim 31:10), "At the end of seven years, at the appointed time on the festival of Succos (after) the Shemita year" - just as there it is on a festival, so too here.

If so, just as there it is on Succos, so too here? The pasuk states (Devarim 26:12), "When you have finished tithing all the tithes of your produce" - when is this? On Pesach of the fourth year.

On that year you must remove it, but not on other years and you are not required to remove vegetables that grew between Rosh Hashana and Pesach.

(Chevraya): He recites the Vidui in the fourth year rather than the third year.

(R. Hila): (Disagreeing) The Vidui is only crucial in the fourth year, not in the third year.

What is a case where these two opinions disagree? If a person 'transgressed' and recited the Vidui in the third year. According to the Chevraya, it is invalid (and he must repeat it in the fourth year); according to R. Hila, it is valid.

The pasuk says (Devarim 14:28), 'in that year' (of Biur - the third year) you take it from Tamei produce for Tahor produce, but not in any other year.

(R. Elazar): That cannot be the correct text! (It cannot be permitted to separate from Tamei for Tahor, even in the third year!) Rather, it should teach - 'in that year' you may take it from a place of Tumah (such as a cemetery, where it became Tamei), to a place of Taharah (and eat it there, since in the third year it is Maaser Ani rather than Maaser Sheni, which may be eaten in Tumah); but not in any other year (that Maaser Sheni is observed).

R. Elazar (who said that one must remove it from the place of Tumah before eating it) follows the opinion that (one may give Maaser Rishon to Kohanim and therefore) one must remove it from there for the Kohanim (who cannot themselves go into the place of Tumah to retrieve it).