Mishnayos Sukkah Perek 3 Mishnah 5

An etrog that was stolen or is completely dry is unfit. One from a tree worshipped as idolatry [asheira] or from a city whose residents were incited to idolatry is unfit. An etrog that is fruit that grew on a tree during the three years after it was planted [orla] is unfit, because it is prohibited to eat and derive benefit from it. An etrog of impure teruma is unfit. With regard to an etrog of pure teruma, one may not take it ab initio, and if one took it, it is fit, and he fulfilled his obligation after the fact. With regard to an etrog of demai, which is produce acquired from an am ha’aretz, who does not reliably tithe his produce, Beit Shammai deem it unfit, and Beit Hillel deem it fit. With regard to an etrog of second tithe in Jerusalem, one may not take it ab initio; and if he took it, it is fit.

אֶתְרוֹג הַגָּזוּל וְהַיָּבֵשׁ, פָּסוּל. שֶׁל אֲשֵׁרָה וְשֶׁל עִיר הַנִּדַּחַת, פָּסוּל. שֶׁל עָרְלָה, פָּסוּל. שֶׁל תְּרוּמָה טְמֵאָה, פָּסוּל. שֶׁל תְּרוּמָה טְהוֹרָה, לֹא יִטֹּל, וְאִם נָטַל, כָּשֵׁר. שֶׁל דְּמַאי, בֵּית שַׁמַּאי פּוֹסְלִין, וּבֵית הִלֵּל מַכְשִׁירִין. שֶׁל מַעֲשֵׂר שֵׁנִי בִּירוּשָׁלַיִם, לֹא יִטֹּל, וְאִם נָטַל, כָּשֵׁר: