Tithes and Offerings in Shemitah Fruits

It has already been explained above that the fruits of the Shemitah year are considered ownerless, and therefore they are exempt from the obligation of tithes and offerings, however this is only if three conditions are met, which are:

Fruits that grew in the Land of Israel.

Fruits that are owned by a Jew.

That the Jew declared his field's fruits as ownerless.

If a Jew did not declare his field's fruits as ownerless, they are obligated in tithes and offerings, however without a blessing.

For fruits of a non-Jew that grew in the Land of Israel, there is a distinction:

If the final preparation (processing) was done by a non-Jew: The fruits are exempt from tithes and offerings.

If the final preparation (processing) was done by a Jew: The fruits are obligated in tithes and offerings, but without a blessing.

Fruits, vegetables, and grain from Otzar Beit Din (court storehouse) are obligated in tithes and offerings, but without a blessing.

How to separate tithes and offerings exactly is not the place to explain here, and one can ask a Torah scholar with any question.