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Of the talmudic requirements for fruit trees which used Tu BiShvat as the cut-off date in the Hebrew calendar for calculating the age of a fruit-bearing tree, Orlah remains to this day in essentially the same form it had in talmudic times. In the Orthodox Jewish world, these practices are still observed today as part of Halacha, Jewish law. Fruit that ripened on a three-year-old tree before Tu BiShvat is considered orlah and is forbidden to eat, while fruit ripening on or after Tu BiShvat of the tree’s third year is permitted. In the 1st, 2nd, 4th and 5th years of the Shmita cycle Maaser Sheni is observed today by a ceremony redeeming tithing obligations with a coin; in the 3rd and 6th years, Maaser Ani is substituted, and no coin is needed for redeeming it. Tu BiShvat is the cut-off date for determining to which year the tithes belong. [citation needed]
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