Mishnayos Peah Perek 4 Mishnah 8
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פאה פרק ד׳ משנה ח׳
Similarly one who dedicates his produce prior to the stage when they are subject to tithes and then redeemed them, they are liable [to be tithed]. If [he dedicated them] when they had already become subject to tithes and then redeemed them, they are liable [to be tithed]. If he dedicated them before they had ripened, and they became ripe while in the possession of the [Temple] treasurer, and he then redeemed them, they are exempt, since at the time when they would have been liable, they were exempt.
כַּיּוֹצֵא בוֹ, הַמַּקְדִּישׁ פֵּרוֹתָיו עַד שֶׁלֹּא בָאוּ לְעוֹנַת הַמַּעַשְׂרוֹת, וּפְדָאָן, חַיָּבִין. מִשֶּׁבָּאוּ לְעוֹנַת הַמַּעַשְׂרוֹת, וּפְדָאָן, חַיָּבִין. הִקְדִּישָׁן עַד שֶׁלֹּא נִגְמְרוּ וּגְמָרָן הַגִּזְבָּר, וְאַחַר כָּךְ פְּדָאָן, פְּטוּרִים, שֶׁבִּשְׁעַת חוֹבָתָן הָיוּ פְטוּרִים:
Bartenura
עד שלא באו לעונת המעשרות. היינו מרוח כשהוא משוה פני הכרי ברחת, אם באותה שעה היו ביד הגזבר פטורים, ואם לאו אין ההקדש פוטרן:
וגמרן הגזבר. שנגמרו בעודן ביד הגזבר:
עד שלא באו לעונת המעשרות – that is giving the pile of grain an even shape when he smooths the face of the pile with a winnowing shovel, but if at that same time, if they were in the hand of the [Temple] treasurer, they are exempt, and if not, the Sanctification does not redeem them.
וגמרן הגזבר – when it had been processed while still in the hand of the treasurer.