(Mishnah): If a Yisrael received a field as a sharecropper from a Kohen or Levi, the tithes belong to the owner.

(R. Yishmael): If a person from the provinces received a field from a Yerushalmi, the Maaser Sheni belongs to the Yerushalmi.

(Chachamim): The person from the provinces is able to go up and eat it in Yerushalayim (so they should share the Maaser Sheni just as they share the produce itself).

(Gemara) Question: According to R. Yishmael, if a Tamei Kohen was a partner with a Tahor Kohen, would they not divide the Maaseros?

Answer: In that case, he could sell his portion to a Tahor Kohen; but here (he may not sell Maaser Sheni to someone else so) he himself must bring it to Yerushalayim and eat it.

(Mishnah): One who receives (as a sharecropper) olive trees to make oil, (whether the owner is a Kohen or a Yisrael) just as they divide the Chulin, so they divide the Terumah (and Maaser).

(R. Yehuda): If a Yisrael received olive trees from a Kohen or a Levi to make oil or for half the profit, the Maaseros belong to the (Kohen/Levi) owner.

(Gemara): R. Yehuda viewed olive trees like fields and Rabbanan did not.

If so, if R. Yehuda reasons like R. Eliezer, who said that (if a Kohen or Levi receives a field from a Yisrael), the Maaseros are theirs, because they came under that condition; here also, if a Kohen or Levi received olive trees (for oil) from a Yisrael, the Maaseros are theirs, because they came under that condition.

Tosefta (R. Yehuda): If a Kohen's cow was appraised and given to a Yisrael (and they agreed that if it improved, they would split the profit), if it gave birth to a firstborn, it belongs to the Kohen (as assumedly, the Kohen withheld the rights to a firstborn calf).

(Chachamim): It belongs to both of them.

(R. Yehuda to Chachamim): Don't you agree that the Maaseros of a field would belong to the Kohen?

(Chachamim to R. Yehuda): There, it's because the field itself belongs to the Kohen, but here, the cow belongs to both of them (since the Yisrael accepted complete responsibility for it). But even with a cow, if the Kohen only gave it for them to divide the offspring (and the responsibility for it still rests on him), the firstborn goes to him.

Support (Baraisa): When they appraised it, they are both responsible; if one rents, the landowner is responsible.

Tosefta: If a Kohen invested money for a Yisrael to buy fruits to sell and share the profits with him and the Kohen said to him, "If the fruits will increase or decrease in value, I accept the gain or loss, and the Maaseros (that you are required to separate before you give me my share) should be yours (as part of your payment)'', it is permitted.

If a Yisrael invested money for a Kohen to buy fruits and sell and share the profits and the Yisrael said, "If the fruits increase or decrease in value, I accept the gain or loss, and the Maaseros are yours'', if the Yisrael pays the Kohen in full for his efforts, without reducing it because of the Maaseros, it is permitted. If not, it is prohibited.

Tosefta: If a Yisrael was selling olives and wanted 60 Log of Tevel oil as payment; if the Kohen said to him, "Give them to me and I will give you 60 Log of tithed oil'', it is permitted.

But if there were 60 Log of Tevel oil and he said "You and I will divide the Maaseros'', it is prohibited.

Question: Why is the second case worse than the first case?

Answer (R. Yosi): In the second case, as is also taught in a Baraisa, the Yisrael gains a form of interest as he extends the time for receiving payment of the 60 Log for the price of receiving half the Maaseros; it is also a disgrace of Holy items to use them for this purpose.