Fruit that did not yet have Terumah and Maaser separated, A portion that must be given to a Kohen, A portion that must be eaten in Yerushalayim, Fruit from a non-observant Jew that may not have had Terumah and Maser separated, The first 3 years of fruit if a tree, מַעֲשֵׂר רִאשׁוֹן - A portion that must be given to a Levi, מַעְשַׂר עָנִי - A portion that must be given to poor people,

Mitzvos of Eretz Yisroel - Mishna 5

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