Shevi'is, Chapter 1, Mishnah 1. The Mishnah deals with benos shuach - a particular variety of white figs - and with the question of which year of the Shemittah cycle their fruit belongs to.
The words of the Mishnah:
"Benos shuach" - a particular variety of white figs.
"Shevi'is shelahen sheniyah" - their Shevi'is year, meaning the year in which we must be concerned that the fruit of the tree carries the sanctity of Shevi'is, is the second year of the Shemittah cycle.
"She'hen osos l'shalosh shanim" - because they require three years to ripen.
Explanation:
The chanatah - the budding, that is, the appearance of the first bud of the fruit after the blossom falls - is what determines which year the fruit of a tree belongs to with regard to the years of Shemittah and tithes.
Accordingly, the budding of benos shuach takes place in the Shevi'is year, but they do not ripen until three years later: the first year is the Shemittah year itself, the beginning of the Shemittah cycle, and in the second year of the cycle the fruit reaches full ripeness - and at that point it carries the sanctity of Shevi'is.
The opinion of Rabbi Yehudah:
"Rabbi Yehudah omer: haparsiyos" - Rabbi Yehudah adds a further category: Persian figs.
"Shevi'is shelahen motza'ei shevi'is" - the laws of Shemittah apply to the fruit of this tree in the year following Shevi'is, the first year of the Shemittah cycle.
"She'hen osos lishtei shanim" - since they require two years to ripen from the time of budding.
The reply of the Sages:
"Amru lo: lo amru ela benos shuach" - the Sages disagreed with Rabbi Yehudah: this law, that the fruit has the status of a year later than the Shevi'is year, was stated only with regard to benos shuach and not with regard to any other kind of fruit. Therefore this ruling applies to benos shuach, and not to Persian figs.
In summary: In this Mishnah we learned that the budding is what determines to which Shemittah and tithe year the fruit belongs. With benos shuach, which need three years to ripen, their Shevi'is is the second year of the Shemittah cycle. Rabbi Yehudah added Persian figs, which need two years, and whose Shevi'is falls in the year following Shevi'is, but the Sages answered him that this ruling was stated with regard to benos shuach alone.