Two strands of almonds were cultivated in Israel: one, the “bitter almond,” whose fruit became bitter as it grew larger; and the other, the “sweet almond,” whose fruit became sweeter as it grew larger. What is subject to tithing in the case of bitter almonds (when they are small and sweet) is exempt in the case of sweet almonds (when they are still bitter), and vice versa.
Soaked grape-seeds – before they ferment are like water and cannot be bought with second tithe money, after they ferment, they are food (wine) and can be bought with with second tithe money. The brothers whose father died – before they divide the estate they have the law of a single person (father) and have to separate animal tithe; after they divided it, even if they continue together, are like partners and do not have to separate animal tithe.
A girl who is a minor – her father can sell her as a maidservant, but there is no fine for seduction; once she grows up, her father can't sell her, and there is a penalty for rape or seduction. The Sages disagree and say that there is always a penalty.
Art: Artemisia Gentileschi - Judith and Her Maidservant