Maaser Sheni 5:5 - 5:6

ובשביעית – for there is no salary for guarding or for working the ground, he redeems it according to its value.

אם היה הכל מופקר – if the owners made their fourth-year fruits from a young tree ownerless, the person who takes possession of them does not deduct anything other than the salary of harvesting, and he brings the fruits up to Jerusalem or redeems them and brings up their monetary equivalent [in cash]. But we don’t say that from when it became ownerless, he took possession and the law of the fourth year doesn’t apply with it. And on the seventh year, he does not deduct the salary of harvesting, for each person harvests for himself.

מוסיף עליו חומש – The anonymous Mishnah is according to the School of Hillel, which derives [through an analogy of] "קדש" "קדש" (as seen in Mishnah 3 of this chapter) from [Second] Tithe.

בין שניתן לו במתנה – while it is in the budding stage, for if it were after its ripening, the School of Hillel would hold that it is the money of “on-high” (i.e., God’s) like [Second] Tithe and you are not able to give it as a gift.

ערב יום טוב הראשון של פסח וכו' – As it is written (Deuteronomy 14:28): “Every third year you shall bring out the full tithe of the yield of that year, [but leave it in your settlements],” and it states further on (Deuteronomy 31:10): “ Every seventh year, the year set for remission, at the Feast of Booths.” Just as there (Deuteronomy 31:10), it is speaking of a Festival, so here (Deuteronomy 14:28) too, it speaks of a Festival. If just as there (Deuteronomy 31:10), the Festival of Booths, so here (Deuteronomy 14:28) too, the Festival of Booths, as the inference teaches us, (Deuteronomy 26:12): “When you have set aside in full the tenth part of your yield…,” the Festival in which all the Tithes are completed. One can say that this is Passover, where the produce of the third year is not completed to be harvested completely until the Passover of the fourth year comes, and similarly, from the sixth year, until the Passover of the seventh year comes.

תרומה ותרומת מעשר לבעלים – to the Kohanim, for the heave-offerings/sacred gifts are theirs.

ומעשר ראשון לבעליו – to the Levites.

ומעשר עמי לבעליו – to the poor.

מתבערים בכל מקום – one must remove them and destroy them from the world.

הבכורים נתנים להכהנים כתרומה – and there is no need to destroy them from the world because the All-Merciful One [calls them] (i.e., First-Fruits) Terumah/heave-offerings, and the Master stated (Deuteronomy 12:17): “[You may not partake in your settlements of the tithes of your new grain or wine, or oil, or of the firstlings of your herds and flocks]… “"ותרומת ידך/or of your contributions,” as it is written concerning them (Deuteronomy 26:4): “The priest shall take the basket from your hand…” But the Halakha is not according to the School of Shammai.