Mishnayos Maaser Sheni Perek 5 Mishnah 3

אין לו חומש – the owners do not have to add one-fifth [its value] when they redeem it.

ואי לו ביעור – in the fourth year and in the seventh year when the tithes are removed (see Deuteronomy 26:13), for the [added] fifth and removal are not mentioned with regard to the fourth-year grapes and removal [of the fruits] but with regard to tithes. And however, the School of Shammai admits that it has redemption, and even though redemption is not stated in the Biblical verses related to fourth-year grapes, that we derive it from what is written (Leviticus 19:24): “[In the fourth year all its fruit] shall be set aside for jubilation before the LORD.” We call it ceased to be sacred (i.e., by being redeemed) and thereafter it may be eaten.

וב"ה אומרים יש לו – that is derived [by analogy] from [the doubling of the word] "קדש" "קדש"/”sanctified,” “sanctified (see Leviticus 19:24 “[In the fourth year all its fruit] shall be set aside [[קדש for jubilation before the LORD – with regard to fourth-year grapes and Leviticus 27:30: “All tithes from the land, whether seed from the ground or fruit the tree, are the LORD’s; they are holy [קדש] to the LORD” concerning Second-Tithe), to give it (i.e., fourth-year grapes) the law of [Second] Tithe (see Talmud Kiddushin 54b).

יש לו פרט ויש לו עוללות – (For a definition of these terms, see Mishnah Peah, Chapter 7, Mishnayot 3-4.) That they (i.e., The School of Shammai) hold that the money belongs to the owner and that the money is not for “on high” (i.e., God’s), therefore, he is obligated for grapes fallen off during cutting and the gleanings reserved for the poor in every vineyard of the world. And the por who glean the grapes that had fallen off during cutting and gleanings reserved for the poor sell those that in their fourth year and redeem them for themselves and eat the redemption in Jerusalem. [Note that an עוללת can also be referring to a small single bunch (on a single branch, or handing down directly from the trunk – as opposed to אשכול/a cluster of grapes)].

וב"ה אומרים כולו לגת – for they (i.e., the School of Hillel) hold that it is money of “on-high” (i.e., God’s) like [Second] Tithe. Therefore, there are no [obligation for] grapes fallen off during cutting and the gleanings reserved for the poor, but one stamps on them all together as one and brings them up and eats them in Jerusalem, or he redeems it and brings up the monies [to purchase food] in Jerusalem.