זרעים
הלכות מעשר שני ונטע רבעי
פרק ט

Halacha

הלכה א
נֶּטַע רְבָעִי הֲרֵי הוּא קֹדֶשׁ. שֶׁנֶּאֱמַר (ויקרא יט כד) "וּבַשָּׁנָה הָרְבִיעִת יִהְיֶה כָּל פִּרְיוֹ קֹדֶשׁ הִלּוּלִים לַה'". וְדִינוֹ לְהֵאָכֵל בִּירוּשָׁלַיִם לִבְעָלָיו כְּמַעֲשֵׂר שֵׁנִי. וּכְשֵׁם שֶׁאֵין מַעֲשֵׂר שֵׁנִי בְּסוּרְיָא כָּךְ אֵין נֶטַע רְבָעִי בְּסוּרְיָא. וּבְנֶטַע רְבָעִי הוּא אוֹמֵר (במדבר ה י) "וְאִישׁ אֶת קֳדָשָׁיו לוֹ יִהְיוּ" שֶׁאֵין לְךָ קֹדֶשׁ שֶׁלֹּא נִתְפָּרֵשׁ דִּינוֹ בַּתּוֹרָה לְמִי שֶׁהוּא חוּץ מִנֶּטַע רְבָעִי:
כסף משנה
1.
The produce of the fourth year (neta reva'i)1I.e., the fourth year of a tree's growth. This has nothing to do with the seven year agricultural cycle. This mitzvah applies to all trees, not only vines. See Berachot 35a and commentaries. is holy, as [Leviticus 19:24] states: "And in its fourth year, all of its produce shall be holy, consecrated unto God." The law applying to it is that it must be eaten in Jerusalem by its owners2Sefer HaMitzvot (positive commandment 119) and Sefer HaChinuch (mitzvah 247) include this commandment among the 613 mitzvot of the Torah. in the same way as the second tithe.3Because of this connection, the Rambam includes the laws pertaining to this mitzvah in this section of the Mishneh Torah. There is, however, a difference between neta reva'i and the second tithe. The second tithe must be separated by man and then it is deemed holy. Neta reva'i, by contrast, is inherently holy. There is no need for any activity on man's part. Just as the laws of the second tithe do not apply in Syria,4See Chapter 2, Halachah 1. See Hilchot Ma'achalot Assurot 10:15. so too, the laws of neta reva'i do not apply in Syria.5Needless to say according to the Rambam, these laws do not apply in the Diaspora. The Shulchan Aruch (Yoreh De'ah 294:7) mentions the Rambam's ruling only as a minority opinion. That text rules according to Rabbenu Yonah who maintains that the mitzvah applies in the Diaspora as well as in Eretz Yisrael. The Rama adds a third view: that neta reva'i must be observed with regard to grapes, but not with regard to any other type of produce.
With regard to neta reva'i, [Numbers 5:10] states: "A person's consecrated property shall be his."6I.e., he may keep it as his own without giving it to anyone. For there is no other consecrated property about which the Torah does not inform to whom it should be given with the exception of neta reva'i.7I.e., in general, the Torah instructs to have consecrated articles offered on the altar or given to a priest. The Rambam is speaking here in broad terms, for in particular - as he mentions in his statements concerning neta reva'i in Sefer HaMitzvot, loc. cit.,, quoting the Sifri, there are other consecrated articles, e.g., the second tithe, the tithe of domesticated animals, and the peace, thanksgiving, and Paschal sacrifices, which remain the private property of the owner.

הלכה ב
הָרוֹצֶה לִפְדּוֹת נֶטַע רְבָעִי פּוֹדֵהוּ כְּמַעֲשֵׂר שֵׁנִי. וְאִם פָּדָהוּ לְעַצְמוֹ מוֹסִיף חֹמֶשׁ. וְאֵין פּוֹדִין אוֹתוֹ עַד שֶׁיַּגִּיעוּ לְעוֹנַת הַמַּעֲשֵׂר שֶׁנֶּאֱמַר (ויקרא יט כה) "לְהוֹסִיף לָכֶם תְּבוּאָתוֹ" עַד שֶׁיַּעֲשֶׂה תְּבוּאָה. וְאֵין פּוֹדִין אוֹתוֹ בִּמְחֻבָּר כְּמַעֲשֵׂר שֵׁנִי וַהֲרֵי הוּא מָמוֹן גָּבוֹהַּ כְּמַעֲשֵׂר. לְפִיכָךְ אֵינוֹ נִקְנֶה בְּמַתָּנָה אֶלָּא אִם נְתָנוֹ בֹּסֶר. וְדִינוֹ בִּשְׁאָר הַדְּבָרִים לְעִנְיַן אֲכִילָה וּשְׁתִיָּה וּפְדִיָּה כְּמַעֲשֵׂר:
כסף משנה
2.
A person who desires to redeem neta reva'i should redeem it in the same manner as which he redeems the produce of the second tithe.8See Chapter 5 above. See also Hilchot Ma'achalot Assurot 10:17 for more particulars concerning this redemption. If he redeems it for his own self, he must add a fifth [to its value].9I.e., in general, the Torah instructs to have consecrated articles offered on the altar or given to a priest. The Rambam is speaking here in broad terms, for in particular - as he mentions in his statements concerning neta reva'i in Sefer HaMitzvot, loc. cit.,, quoting the Sifri, there are other consecrated articles, e.g., the second tithe, the tithe of domesticated animals, and the peace, thanksgiving, and Paschal sacrifices, which remain the private property of the owner. It may not be redeemed until it reaches the "phase of tithing,"10I.e., when the produce reaches at least a third of its growth. See Hilchot Ma'aser 2:3-5. as [implied by Leviticus 19:25]: "To increase its produce for you," [i.e., these laws do not apply] until [the crops] have become produce.11I.e., developed to a state where the produce itself has begun to form.
[Neta reva'i] may not be redeemed while it is attached [to the ground],12The Kessef Mishneh quotes a responsa of the Ramban who states that theoretically, there are grounds to say that neta reva'i can be redeemed even while it is attached to the ground. Certainly, in the present age, when the produce need not be redeemed for its full worth, it can be redeemed while attached. as is the law with regard to the second tithe. And it is the property of the Most High, as is the second tithe.13See Chapter 3, Halachah 17. Therefore, it cannot be acquired when given as a present14The Kessef Mishneh quotes a responsa of the Ramban who states that theoretically, there are grounds to say that neta reva'i can be redeemed even while it is attached to the ground. Certainly, in the present age, when the produce need not be redeemed for its full worth, it can be redeemed while attached. unless it was given when it was not yet ripe.15The Rambam's ruling is somewhat difficult to accept, because unripened fruit has still reached one third of its growth. The Tzafnat Paneach (gloss to Hilchot Arachin 6:19) explains that with regard to unripened fruit, the prohibition against using it for mundane purposes takes effect immediately, but it is not endowed with its holiness until it is ready to be eaten.
With regard to other matters, e.g., eating, drinking, and redemption, the laws that apply to it are those applying to the second tithe.

הלכה ג
וְהַפּוֹדֶה כֶּרֶם רְבָעִי רָצָה פּוֹדֵהוּ עֲנָבִים רָצָה פּוֹדֵהוּ יַיִן. וְכֵן הַזֵּיתִים. אֲבָל שְׁאָר הַפֵּרוֹת אֵין מְשַׁנִּין אוֹתָן מִבְּרִיָּתָן:
כסף משנה
3.
When a person redeems a vineyard in its fourth year of growth, he may redeem it as grapes or he may redeem it as wine. Similarly, olives [may be redeemed as fruit or as oil].16For wine and oil are considered as ordinary uses of grapes and olives. Indeed, when the Torah refers to the obligation to tithe these fruits, it refers to them as wine and oil {the Rambam's Commentary to the Mishnah (Terumah 11:3)}. Other fruits, by contrast, may only be redeemed in their natural state.17For this is not the ordinary manner in which they are used. See Hilchot Terumah 11:2.

הלכה ד
כֶּרֶם רְבָעִי אֵין לוֹ לֹא שִׁכְחָה וְלֹא פֵּאָה וְלֹא פֶּרֶט וְלֹא עוֹלֵלוֹת. וְאֵין מַפְרִישִׁין מִמֶּנּוּ תְּרוּמָה וּמַעַשְׂרוֹת כְּשֵׁם שֶׁאֵין מַפְרִישִׁין מִמַּעֲשֵׂר שֵׁנִי. אֶלָּא כֻּלּוֹ עוֹלֶה לִירוּשָׁלַיִם אוֹ נִפְדֶּה וְיַעֲלוּ הַדָּמִים וְיֵאָכְלוּ בִּירוּשָׁלַיִם כְּמַעֲשֵׂר:
כסף משנה
4.
The laws of shichachah, pe'ah, peret, and ollelot do not apply to a vineyard that is in its fourth year.18These are different types of presents given to the poor from one's fields, as described in Hilchot Matanot Aniyim. These requirements do not apply in a vineyard of the fourth year, because that produce does not belong to one individually, but instead, is "the property of the Most High" [the Rambam's Commentary to the Mishnah (Ma'aser Sheni 5:3)]. Nor should terumah and the tithes be separated from it, as they are not separated from the second tithe.19I.e., if one separated the second tithe before separating terumah and the first tithe, it is not necessary to separate terumah and the first tithe from the produce separated as the second tithe. Instead, it should be brought to Jerusalem in its entirety or redeemed and the money taken to Jerusalem [and used for food there] like the second tithe.

הלכה ה
עֲנָבִים שֶׁל כֶּרֶם רְבָעִי הִתְקִינוּ בֵּית דִּין שֶׁיִּהְיוּ עוֹלִין לִירוּשָׁלַיִם מַהֲלַךְ יוֹם לְכָל צַד כְּדֵי לְעַטֵּר שׁוּקֵי יְרוּשָׁלַיִם בְּפֵרוֹת. וּמִשֶׁחָרַב בֵּית הַמִּקְדָּשׁ נִפְדֶּה אֲפִלּוּ סָמוּךְ לַחוֹמָה. וּשְׁאָר כָּל הַפֵּרוֹת אֲפִלּוּ בִּזְמַן בֵּית הַמִּקְדָּשׁ נִפְדִּין סָמוּךְ לַחוֹמָה:
כסף משנה
5.
Our Sages ordained that grapes from a vineyard in its fourth year from a radius of a one-day journey from Jerusalem should be brought there to embellish the marketplaces of Jerusalem with fruit.20The Jerusalem Talmud explains that in the time of the Temple, the people would prepare wine in a state of ritual purity. Hence, there were few grapes offered for sale in the marketplaces of the holy city. To offset that difficulty, our Sages ordained this practice.
The Rambam LeAm raises a question: It is forbidden to sell produce of the second tithe (Chapter 3, Halachah 17). Seemingly, this restriction should also apply to neta reva'i. How then should people bring their grapes to Jerusalem and sell them to merchants there who will resell them to people at large? That text explains that first the fruit should be redeemed and then sold after it was redeemed. Alternatively, there are authorities who explain that since each person will eat his grapes from the fourth year, there will be a surplus of fruit in the holy city.
After the Temple was destroyed, it may be redeemed even directly outside the city's wall.21But not within the city itself. In his Commentary to the Mishnah (loc. cit.:2), the Rambam explains that the leniency was granted because, since the city is in the hands of the gentiles, there is no point in having its marketplaces embellished. Other types of produce22Since other types of fruits were not used for wine, there was not a scarcity of them in Jerusalem's marketplaces. may be redeemed even directly outside the city's wall even during the time the Temple was standing.

הלכה ו
כֵּיצַד פּוֹדִין נֶטַע רְבָעִי. מֵנִיחַ אֶת הַסַּל עַל פִּי שְׁלֹשָׁה וְאוֹמְדִין כַּמָּה אָדָם רוֹצֶה לִפְדּוֹת לוֹ בַּסֶּלַע עַל מְנָת שֶׁיּוֹצִיא יְצִיאוֹת הַשּׁוֹמְרִים וְהַחֲמָרִים וְהַפּוֹעֲלִים מִבֵּיתוֹ. וְאַחַר שֶׁקּוֹצְבִין אֶת הַשַּׁעַר מַנִּיחַ אֶת הַמָּעוֹת וְאוֹמֵר כָּל הַנִּלְקָט מִזֶּה מְחֻלָּל עַל הַמָּעוֹת אֵלּוּ מִשַּׁעַר כָּךְ וְכָךְ סַלִּים בְּסֶלַע. וּבַשְּׁבִיעִית פּוֹדֵהוּ בְּשָׁוְיוֹ שֶׁאֵין שָׁם לֹא שׁוֹמְרִים וְלֹא פּוֹעֲלִים. וְאִם הָיָה הֶפְקֵר אֵין לוֹ אֶלָּא שְׂכַר לְקִיטָה בִּלְבַד:
כסף משנה
6.
How is neta reva'i redeemed? One should evaluate [the size of] a basket [of fruit] through the agency of three men who estimate how much produce would a person [want] for a sela that he would pay for this fruit when it is considered that [in addition] he would have to pay the cost of watchmen, donkey-drivers,23To transport the produce. and workers. After the rate is established, he should place down the money and say: "The holiness of all [the produce] gathered from this [orchard] is transferred to this money," estimating how many baskets worth a sela [the orchard] contains.
In the Sabbatical year,24The seventh year of the agricultural cycle in Eretz Yisrael. As obvious from the laws that follow, the reckoning of the years for neta reva'i continues despite that cycle. he should redeem [the produce of the orchard] for its worth. For in that year, there are no watchmen or workers [to pay].25For it is forbidden to work the land or guard one's field that year [the Rambam's Commentary to the Mishnah (loc. cit.:5)]. If [the orchard] was declared ownerless,26This applies in other years, not the Sabbatical year. all that is necessary to deduct is the wages for gathering it.27Like the Sabbatical year, he need not pay for guards, he may, however, have to pay for workers to harvest the produce. This does not apply in the Sabbatical year. Then each person gathers for himself (ibid.).

הלכה ז
מִי שֶׁהָיָה לוֹ נֶטַע רְבָעִי בִּשְׁנַת הַשְּׁמִטָּה שֶׁיַּד הַכּל שָׁוָה צָרִיךְ לְצַיְּנוֹ בְּקוֹזָזוֹת אֲדָמָה כְּדֵי שֶׁיַּכִּירוּ בּוֹ. וְלֹא יֹאכְלוּ מִמֶּנּוּ עַד שֶׁיִּפָּדוּ. וְאִם הָיָה בְּתוֹךְ שְׁנֵי עָרְלָה מְצַיְּנִין אוֹתוֹ בַּחֲרָסִים כְּדֵי שֶׁיִּפְרְשׁוּ מִמֶּנּוּ. שֶׁאִם צִיְּנוּ בְּקוֹזָזוֹת אֲדָמָה שֶׁמָּא יִתְפָּרְרוּ. שֶׁאִסּוּר עָרְלָה חָמוּר הוּא שֶׁהִיא אֲסוּרָה בַּהֲנָיָה. וְהַצְּנוּעִין הָיוּ מַנִּיחִין אֶת הַמָּעוֹת בִּשְׁנַת שְׁמִטָּה וְאוֹמְרִין כָּל הַנִּלְקָט מִפֵּרוֹת רְבָעִי אֵלּוּ מְחֻלָּל עַל הַמָּעוֹת הָאֵלּוּ שֶׁהֲרֵי אִי אֶפְשָׁר לִפְדּוֹתוֹ בִּמְחֻבָּר כְּמוֹ שֶׁבֵּאַרְנוּ:
כסף משנה
7.
When a person had [an orchard that was in] its fourth year of growth in the Sabbatical year when everyone is allowed equal access to it, he must mark it with mounds of earth so that [those who take the produce] will recognize [its sacred quality] and not partake of it until they redeem it.28I.e., anyone is allowed to take the produce which grows in the Sabbatical year. Hence, we are afraid that an outsider will unwittingly come and take it and partake of it without redeeming it. In his Commentary to the Mishnah (Ma'aser Sheni 5:1; based on Bava Kama 69a), the Rambam explains that it is necessary to make such provisions in the Sabbatical year alone. In an ordinary year, one need not do so, because it is forbidden to take produce from another person's field. Why should he? He knows the status of his own fruit and he need not make any provisions so that a thief will not transgress the prohibition against partaking of this produce. If [the produce is] within the [three] orlah years,29I.e., the first three years if its growth when it is forbidden to partake of it entirely. it should be marked with baked clay30Our translation is taken from the Rambam's Commentary to the Mishnah (loc. cit.). so that [people] will shun it. [We use clay instead of mounds of earth], lest the latter crumble.31And the sign not be noticed. [The rationale is that] the prohibition of orlah is more severe, because benefit from it is forbidden.32See Chapter 10, Halachah 2, Hilchot Ma'achalot Assurot 10:10. There is no prohibition against benefiting from fruits of the fourth year, by contrast.
Those who are meticulous in their observance of the Torah's prohibitions33Our translation is taken from the Rambam's Commentary to the Mishnah (loc. cit.). would set aside money in the Sabbatical year and say: "The holiness of everything harvested from these fruits of the fourth year is transferred to this money."34This will remove any possibility of a person transgressing, for as the produce is harvested, its holiness will be transferred to the money. [The redemption must be carried out in this fashion,]35I.e., there is a problem with redeeming the produce in this manner, because redeeming the produce in this manner, resembles the concept of bereirah, i.e., the money is set aside at the outset and the consecration takes effect only retroactively. According to the Rambam, bereirah is not effective in questions involving Scriptural Law. In truth, however, in this instance, we are not relying on bereirah, because the money is set aside and the redemption does not take place until the produce is harvested (Radbaz).
In addition, there is a further problem. When the reaper takes the produce, it is no longer in the owner's possession, and hence, one might think that it is not in his power to redeem it (see the Responsa of the Ramban, quoted by the Kessef Mishneh). For these reasons, it is not fully desirable to redeem the produce in this manner, but there is no real alternative as the Rambam continues to explain.
because it is forbidden to redeem [the produce] while it is attached to the ground, as explained.36See Halachah 2.

הלכה ח
בְּאֶחָד בְּתִשְׁרֵי רֹאשׁ הַשָּׁנָה לְעָרְלָה וְלִרְבָעִי. וּמֵאֵימָתַי מוֹנִין לָהֶם מִשְּׁעַת נְטִיעָה. וְאֵינוֹ מוֹנֶה מֵרֹאשׁ הַשָּׁנָה לְרֹאשׁ הַשָּׁנָה אֶלָּא שְׁלֹשִׁים יוֹם בְּשָׁנָה חֲשׁוּבִין שָׁנָה. וְהוּא שֶׁתִּקְלֹט הַנְּטִיעָה קֹדֶם שְׁלֹשִׁים יוֹם. וְכַמָּה הוּא סְתַם הַקְּלִיטָה לְכָל הָאִילָנוֹת שְׁתֵּי שַׁבָּתוֹת:
כסף משנה
8.
The first of Tishrei37I.e., Rosh HaShanah. See the following halachah with regard to the consideration given to the 15th of Shvat (Tu BeShvat) which is "the New Year of the Trees." is the beginning of the year with regard to the reckoning of orlah and neta reva'i.
When do we begin counting the year with regard to these prohibitions? From the time the trees are planted. [A year does not have to be] from Rosh HaShanah to Rosh HaShanah. Instead, 30 days within a year are considered a year.38I.e., we count neither from the "birthday" of each tree, nor from Rosh HaShanah. Rather the first year is considered as from the time the tree is planted and then each year, we begin count the coming years from Rosh HaShanah.
The concept that 30 days can be considered as a year is relevant in other halachic contexts. See Hilchot Ishut 2:4; Hilchot Ma'aseh HaKorbanot 1:14.
[This applies] provided the planting takes root before these thirty days [begin]. How long does it take? Generally, the time for all trees to take root is two weeks.

הלכה ט
נִמְצֵאת לָמֵד שֶׁהַנּוֹטֵעַ מ''ד יוֹם קֹדֶם רֹאשׁ הַשָּׁנָה עָלְתָה לוֹ שָׁנָה. וְאַף עַל פִּי כֵן אֵין פֵּרוֹת הַנְּטִיעָה הַזֹּאת מֻתָּרוֹת בְּעָרְלָה אֶלָּא בִּרְבִיעִית עַד ט''ו בִּשְׁבָט שֶׁהוּא רֹאשׁ הַשָּׁנָה לָאִילָנוֹת:
כסף משנה
9.
Thus when a person plants a tree 44 days before Rosh HaShanah, it is considered as if the tree had been planted for an entire year.39Note the parallel in Hilchot Shemitah 3:11. Nevertheless, due to the prohibition of orlah, in the fourth year, the fruit from this planting is not permitted until the fifteenth of Shvat, which is "the New Year of the Trees."40Similarly, in the fifth year, until Tu BeShvat, the produce is considered as neta reva'i.

הלכה י
כֵּיצַד. הַנּוֹטֵעַ אִילַן מַאֲכָל בְּט''ו בְּאָב מִשָּׁנָה עֲשִׂירִית בַּיּוֹבֵל. הֲרֵי הוּא בְּתוֹךְ שְׁנֵי עָרְלָה עַד ט''ו בִּשְׁבָט מִשְּׁנַת י''ג. וְכָל מַה שֶּׁיּוֹצִיא הָאִילָן בְּתוֹךְ זְמַן זֶה הֲרֵי הוּא עָרְלָה אַף עַל פִּי שֶׁנִּגְמְרוּ לְאַחַר כַּמָּה יָמִים. וּמִט''ו בִּשְׁבָט מִשְּׁנַת י''ג בְּיוֹבֵל עַד ט''ו בִּשְׁבָט מִשְּׁנַת י''ד הוּא נֶטַע רְבָעִי. וְכָל מַה שֶּׁיּוֹצִיא בְּתוֹךְ זְמַן זֶה הֲרֵי הוּא רְבָעִי וְצָרִיךְ פִּדְיוֹן. וְאִם נִתְעַבְּרָה הַשָּׁנָה נִתְעַבְּרָה לַעָרְלָה אוֹ לַרְבָעִי:
כסף משנה
10.
What is implied? When a person plants a fruit tree on the fifteenth of Av41Thus there are 44 complete days before Rosh HaShanah. The same laws apply to any tree planted between Tu BeShvat and that date. of the tenth year in the Jubilee cycle, it is considered as being orlah until the fifteenth of Shvat of the thirteenth year of the Jubilee cycle. Whatever fruit produced42I.e., it reached the "phase of tithing," one third of its growth. See Chapter 1, Halachah 2; Hilchot Shemitah 4:9. See also Shulchan Aruch (Yoreh De'ah 294:4). by the tree during this time is orlah, even though it did not ripen until several days43Or weeks. after [that date]. From the fifteenth of Shvat from the thirteenth year of the Jubilee cycle until the fifteenth of Shvat of the fourteenth year, the produce is neta reva'i. Whatever fruit produced during this time is neta reva'i and must be redeemed.44Or taken to Jerusalem. If the year is declared a leap year, [the produce grown in] the extra month is considered as orlah or neta reva'i.45Since the Torah speaks in terms of years and does not mention twelve months, all of the produce that grows during the year is included in the prohibition (Radbaz).

הלכה יא
נִטְעַן בְּשִׁשָּׁה עָשָׂר בְּאָב מִשְּׁנַת עֶשֶׂר לֹא עָלְתָה לוֹ שְׁנַת עֶשֶׂר אֶלָּא הֲרֵי הוּא עָרְלָה שְׁנַת י''א וְי''ב וְי''ג כֻּלָּהּ. וַהֲרֵי הוּא נֶטַע רְבָעִי מֵרֹאשׁ הַשָּׁנָה שֶׁל שְׁנַת י''ד עַד סוֹפָהּ:
כסף משנה
11.
If it was planted on the sixteenth of Av46This holds true for any tree planted between the 16th of Av and Rosh HaShanah. in the tenth year, the tenth year is not reckoned for it. Instead, it is orlah throughout the eleventh, twelfth, and thirteenth years. And it is neta reva'i from Rosh HaShanah47I.e., the reckoning is made from Rosh HaShanah, not from the fifteenth of Shvat. Although there are Rishonim who maintain that in this instance as well, we should reckon from the fifteenth of Shvat, the Ra'avad cites proof from the Jerusalem Talmud (Rosh HaShanah 1:2) to support the Rambam's view. of the fourteenth year until its conclusion.

הלכה יב
נָטַע הַנְּטִיעָה מֵרֹאשׁ חֹדֶשׁ תִּשְׁרֵי עַד ט''ו בִּשְׁבָט מוֹנֶה לָהּ שָׁלֹשׁ שָׁנִים מִיּוֹם לְיוֹם לְעָרְלָה וּמִיּוֹם לְיוֹם לִרְבָעִי. וְרָאִיתִי לַגְּאוֹנִים דְּבָרִים בְּחֶשְׁבּוֹן עָרְלָה וּרְבָעִי אֵין רָאוּי לְהַאֲרִיךְ וּלְהָשִׁיב עֲלֵיהֶן וּבְוַדַּאי טָעוּת סוֹפְרִים הֵם וְהָאֱמֶת כְּבָר בֵּאַרְנוּ דַּרְכָּהּ:
כסף משנה
12.
If one planted the tree between the first of Tishrei and the fifteenth of Shvat, he should count three years from day to day for orlah and [four years] from day to day for neta reva'i.48Despite the Ra'avad's interpretation that the years should be counted from Tu BeShvat, Rav Yosef Corcus and the Kessef Mishneh interpret the Rambam's words simply: We count three years from the day it was planted (or perhaps two weeks later, to allow for rooting). Thus if a tree was planted on the 28th of Tishrei, three years later on the 28th of Tishrei, its fruit is permitted as neta reva'i. I have seen Geonim who have a different approach49The Kessef Mishneh interprets this as referring to the approach of the Halachot Gedolot (as quoted by Tosafot, Rosh HaShanah 10a), Rabbenu Shimshon (Ma'aser Sheni 5:1), and Rabbenu Asher (at the conclusion of his Hilchot Orlah). regarding the reckoning of orlah and neta reva'i. It is not appropriate to elaborate in rebuttal of them. Theirs is a scholarly error and we have already outlined the true path.

הלכה יג
הֶעָלִין וְהַלּוּלָבִין וּמֵי גְּפָנִים וְהַסְּמָדַר מֻתָּרִין בְּעָרְלָה וּבִרְבָעִי. וְהָעֲנָבִים שֶׁשְּׂרָפָם הַקָּדִים וְהִפְסִידָן וְהַחַרְצַנִּים וְהַזַּגִּין וְהַתֶּמֶד שֶׁלָּהֶן וּקְלִפֵּי רִמּוֹן וְהַנֵּץ שֶׁלּוֹ וּקְלִפֵּי אֱגוֹזִים וְהַגַּרְעִינִים אֲסוּרִין בְּעָרְלָה וּמֻתָּרִין בִּרְבָעִי. וְהַנּוֹבְלוֹת כֻּלָּן אֲסוּרוֹת:
כסף משנה
13.
Leaves, blossoms, sap, and fruit buds,50Our definition of all these terms is based on the Rambam's Commentary to the Mishnah (Orlah 1:7). are permitted in [the years of] orlah and neta reva'i.51For the prohibition is against partaking of fruit and these are not fruit (ibid.). Grapes that were devastated by the west wind and ruined, grape seeds, grape peels, water mixed with grape dregs, the peels of pomegranates, their flowers, the shells of nuts, and seeds within a fruit are forbidden with regard to orlah52Because it is forbidden to derive any benefit whatsoever from orlah (ibid.:8). and permitted with regard to neta reva'i.53For the prohibition against neta reva'i involves only eating and these are not considered as food. Fruit that withers and falls from the tree are forbidden in all instances.54With regard to both prohibitions.

זרעים הלכות מעשר שני ונטע רבעי פרק ט
Zeraim Maaser Sheini and Neta Revai Chapter 9