Rashi on Leviticus 19:24/רש"י על ויקרא י״ט:כ״ד

1יהיה כל פריו קדש [BUT IN THE FOURTH YEAR] THE FRUIT THEREOF SHALL BE HOLY, in the same way as the "second tithe" with reference to which, too, it is stated (Leviticus 27:30) "And all the tithe of the land… [belongeth to the Lord]; it is holy (קדש) unto the Lord". Now what is the law regarding the “second tithe"? It must not be eaten outside the walls of Jerusalem except after redemption! The same is the case with this (the fruit in the fourth year). And this very thing הלולים לה׳, is A PRAISE OF THE LORD, for he takes it there (to Jerusalem) to praise and to laud God in Heaven, as he does with the second tithe (cf. Berakhot 35a).