וּבַשָּׁנָה֙ הָרְבִיעִ֔ת יִהְיֶ֖ה כָּל־פִּרְי֑וֹ קֹ֥דֶשׁ הִלּוּלִ֖ים לַיהוָֽה׃
And in the fourth year all the fruit thereof shall be holy, for giving praise unto the LORD.
Mishnah Terumot
Terumah given by a non-Jew or a Samaritan is terumah and their tithes are tithes and their dedications [to the Temple] are dedications. Rabbi Judah says: the law of the vineyard in the fourth year is not applicable to a non-Jew. But the sages say: it is. The terumah of a non-Jew renders [produce into which it falls] medumma and [one who eats it unwittingly] is obligated [to pay back an extra] fifth. But Rabbi Shimon exempts it.