Leviticus 19:23

וערלתם ערלתו את פריו meant lit., ye shall close its closing (regard it as enclosed): the meaning being that it shall be, as it were, closed up and barred so that no benefit may be derived from it. שלש שנים יהיה לכם ערלים THREE YEARS IT SHALL BE AS UNCIRCUMCISED UNTO YOU — From when does one count its three years? From the time of its (the tree's) being planted (Sifra, Kedoshim, Section 3 3). One might think that if one has laid it (the fruit) by during these three years it shall become permitted for use after the three years, Scripture therefore states, יהיה which implies it shall remain in its former state of being (forbidden as it was during the entire three years).

וְכִי־תָבֹ֣אוּ אֶל־הָאָ֗רֶץ וּנְטַעְתֶּם֙ כׇּל־עֵ֣ץ מַאֲכָ֔ל וַעֲרַלְתֶּ֥ם עׇרְלָת֖וֹ אֶת־פִּרְי֑וֹ שָׁלֹ֣שׁ שָׁנִ֗ים יִהְיֶ֥ה לָכֶ֛ם עֲרֵלִ֖ים לֹ֥א יֵאָכֵֽל׃

And when you shall come into the land, and shall have planted all manner of trees for food, then you shall reckon their fruit as uncircumcised: three years shall it be as uncircumcised unto you: it shall not be eaten.