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Today’s Daf Yomi Question:
Rebbi Yochanan explains that since you can sweeten (almonds) over fire they are suitable for Maaser. Since the same rationale can apply to ‘Kafniyos’ (unripe dates) why does Rebbi Yehuda exempt them from Maaser?
The difference lies in the fact that Kafnios are not complete while almonds are complete.
The fact that it is possible to prepare it to be eaten classifies it as food (for Tumas Ochlin), but if its main use is to continue growing then it is incomplete. Almonds that grew past the edible stage are considered complete since there is no next stage that it is waiting for.