(Mishnah): Until when may one plow a grain field on Erev Shevi'is? Until the moisture in the ground has dried up, which is as long as people are still plowing to plant cucumber and gourd.

(R. Shimon): Each individual will claim differently about the moisture in their field! Rather, grain fields may be plowed until Pesach and fields of trees until Shavuos.

(Gemara): Until when may one plow... Who is this Tana who discussed moisture? R. Meir who follows Beis Shammai; R. Shimon follows Beis Hillel.

Question: Is that so? (Although Beis Hillel and Beis Shammai disagree over a field of trees, who said that they also disagree over a grain field?)

Rather, R. Meir is like the earlier teaching (before Rabban Gamliel annulled the law of Tosefes Shevi'is) and R. Shimon is like the later teaching (after they annulled it).

Rebuttal: Would R. Meir be like the early teaching when the Halacha does not follow it? Rather, R. Meir said that it depends on the dispute between Beis Hillel and Beis Shammai (and neither differentiate between a grain field and a tree field) and R. Shimon taught the law of a grain field that according to both opinions, one may plow until Pesach.

Question: So who is the Tana of our Mishnah that asked, 'Until when may one plow a grain field on Erev Shevi'is'?

Answer: R. Meir (who says that all agree that one may plow until the moisture has dried up, which is as long as people are still plowing to plant cucumber and gourd.). But according to R. Shimon, all agree until Shavuos.

According to R. Meir, not only if there were already cucumber and gourd there, but even if he will plant them there, it is permitted.

(R. Shimon): Each individual will claim differently about the moisture in their field - one will say that his has dried up and another will say that his hasn't. Rather, grain fields may be plowed until Pesach and fields of trees until Shavuos.

Question: What's the reason for the difference between a grain field and a field of trees?

Answer: Since a grain field is sown immediately after plowing, it needs a large amount of moisture; but a tree field which (is only plowed to allow the rainwater to get into the ground but) doesn't need a lot of moisture, may only be plowed until Shavuos.