An objection is raised: If a man declares his vineyard hefker and rises early on the following morning and vintages it, he is liable to peret, 'oleloth, the forgotten sheaves, and pe'ah, but he is exempt from tithe. Now as for 'Ulla, it is well: it states the rabbinic law, and states the Biblical law. But on the view of Resh Lakish, why is he free from tithe? — He answers you thus: My statement is based on R. Jose; whilst this accords with the Rabbis.