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:
The produce of the fourth year (neta reva'i) is holy, as [Leviticus 19:24] states: "And in its fourth year, all of its produce shall be holy, consecrated unto G-d." The law applying to it is that it must be eaten in Jerusalem by its owners in the same way as the second tithe. Just as the laws of the second tithe do not apply in Syria, so too, the laws of neta reva'i do not apply in Syria. With regard to neta reva'i, [Numbers 5:10] states: "A person's consecrated property shall be his." 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.
