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Grain (of any of the five species) that took root on or after the 16th of
Nisan is forbidden until after the 16th of Nisan (outside the land of Israel:
the 17th) of the following year (293:1-5).
It is forbidden to derive benefit from any part of a fruit that grows on a
tree during the first three years after it was planted, but other parts of
the tree are permitted (see 294:1-3,8,25-26), and if the fruit is planted,
fruits that grow from it (after three years) are permitted (294:12). On
sales or exchanges involving the fruit see 294:13-15. In this connection
the year begins in Tishrei; the 44 days preceding Tishrei (i.e., the days
beginning on the 16th of Av) count as a full year and the third year then
extends until the 15th of Shevat; see 294:4-5. In the land of Israel
"planting" includes grafting, propagating, and (complete) replanting (see
294:16-20,22); outside the land of Israel these are not included and
doubtful new fruit is permitted (294:9-11, and see 28). The fruit of a
miniature tree is treated like new fruit for appearance's sake, but if
there are many such trees in one place their fruit is permitted after three
years (294:21). The fruit that grows during the fourth year is treated like
the second tithe (see Ch.28); when the Temple exists it must be eaten in
Jerusalem or redeemed and the proceeds used to buy food in Jerusalem, but
nowadays it is redeemed for a token amount (first reciting the blessing
"...Who commanded us about redemption of fourth-year fruit") and the
proceeds are destroyed (294:6-7). These laws apply to fruit planted
anywhere and by anyone (294:25-26), but they do not apply to trees that
were planted for purposes other than using their fruit (see 294:23-24,27).
Shulchan Aruch, Copyright (c) 2000 ProjectGenesis, Inc.
Part II: Yoreh De'ah
Chapter 24 - NEW GRAIN AND NEW FRUIT