Translation:Shulchan Aruch/Yoreh Deah/331
Seif 1: Terumot (the portion of your crop dedicated to the priest) and maasrot (i.e. a system of Levitical tithes) are in effect biblically only in the Land of Israel, whether during the time when the Temple stood or when the Temple is not standing, and prophets established that they (the laws of terumot and maasrot) should be practiced even in the land of Shinar since it is next to the Land of Israel and a mass of Jews go back and forth from there. And the early hachamim (wise ones) established that these laws be practiced even in the land of Egypt and in the land of Ammon and Moav since they are around the Land of Israel. If one buys a field in Syria, it is required to be tithed for terumot and maasrot according to the rabbis. And terumot and maasrot are not practiced in other countries.
Seif 2: Today, even in places taken by the Babylonian immigrants to Israel [i.e. those who returned to Israel after the first exile],, and even in the time of Ezra, their obligation in Terumot and Maasrot is not from the Torah, but rather from their words (i.e. the of the rabbis) since it says “When you will come…” the meaning of this is when you all come and not only some of you as was the case in the days of Ezra. Hagah And there are those who disagree and reason that they are obligated now in the Land of Israel for Terumot and Maasrot d’oraitah (by the Torah) but people do not practice this way.
Seif 4: Fruits of a non-Jew that were grown on a field that he bought in the Land of Israel, if the their processing (i.e. of growing and picking the fruits) was finished by the non-Jew, and the non-Jew finished piling them, the fruits are exempt from all of them (trumot and maasrot). But if a Jew took them after they were picked, before their processing was finished and the Jew finished the work, they are required (to be tithed) and he separates out the terumah and maaser rishon and terumat maaser and he leaves for himself maaser rishon, and it is for him, since he says to the Levite – I came on account of the strength of a man which you cannot take from him. (and the Trumat Maaser he sells to the Kohen and he takes its worth).