Miszna do Kapłańska 27:30

A vineyard of the fourth year Beth Shammai says: it is not subject to the law of the fifth nor to the law of removal. And Beth Hillel says: it is subject to the law of the fifth and to the law of removal. Beth Shammai says: it is subject to the law of fallen grapes and to the law of gleanings, and the poor redeem them for themselves. And Beth Hillel says: all of it goes to the winepress.