How do the three statements of Shmuel works together and can be explained in a way that his statements don't contradict each other? There is a debate between Rabbi Akiva and Rabbi Yosi HaGalili about why vegetables are not treated like grains, grapes and olives regarding the stage at which maaser and shmita is determined. The Mishna brought a debate between Beit Shamai and Beit Hillel regarding the date for the new year for trees. A case is brought with Rabbi Akiva who was stringent for both opinions and took maaser on an etrog based on two different years. However, Rabbi Yosi bar Yehuda explains the Rabbi Akiva took two different years of maaser not because of the debate between Beit Shamai and Beit Hillel but because of a different debate between Rabbi Eliezer and Rabban Gamliel regarding etrog - is it treated like a fruit or a vegetable for maaser. Questions are raised on each of the two explanations of Rabbi Akiva's action. If an etrog is treated like a vegetable for maaser, then does the date for the new year follow the date for vegetables or fruits?