Bikkurim, Chapter One, Mishnah Seven
Our mishnah deals with a situation in which a person sets aside his bikkurim and then sells his field before he is able to bring them to the Temple.
1) If one set aside his bikkurim and [afterwards] sold his field, he brings but does not recite.
2) The second one [who bought the field] does not bring [bikkurim] of the same species, but of another species he brings and recites.
3) Rabbi Judah says: he may also bring of the same kind and recite.
Section one: One who sold his field before he brought his first fruits cannot make the bikkurim declaration because he doesnt own land when he brings them to the Temple.
Section two: The second owner cannot bring bikkurim from the same species that the first person already set aside, because bikkurim cannot be brought twice in one year from the same species. However, he must bring bikkurim from another species and he makes the declaration as well.
Section three: Rabbi Judah holds that the obligation to bring bikkurim falls on the person who owns the land. Since the second owner now owns the land, he must bring bikkurim even though they have already been brought from that species. In contrast, the other sages holds that bikkurim is an obligation that falls upon the fruitif the obligation has already been fulfilled then it cannot be filled again.