The basic issue of "peah" is you are to harvest your field up until 1/60. That us all that unharvested standing corn in left for the poor. But lets say one is tempted to go beyond that boundary? He harvests the next stalk that is part of that 1/60. Then the obligation of peah goes to what was already harvested.
And in fact this is the case the Rambam is talking about in Peah 2:11. But that initial stalk is considered by the Jerusalem Talmud to obligate., and thus not obligated. So that whole 59/60 of the field becomes possible to be made into peah. [In peah one can made all except for the sheaf that beings the process. But he can not make less than 1/60.
So if he says all that I have harvested in peah that is valid since there is still that first sheaf that in not obligated .
What bothers me here is this. The initial stalk is what makes the obligation of peah go to the harvested wheat מן העומד לעומרים. Fine. And we are talking about where he simply went ahead and reaped the whole field. So now the question is why does the Rambam say is he makes most of it to be peah then it is not obligated in truma and maasar? It should be 59/60. And if you would hold that that initial stalk of the 1/60 [that was supposed to be let alone and become peah with the rest of the 1/60] is obligated in peah then fine so the next stalk is not and that is the thing that would make the whole 59/60 plus that one more stalk all possible to be made into peah. So the first question I have here is why does the Rambam not simply say then that if he makes the 59/60 into peah then it is not obligated in truma and maasar [or the 59/60 plus that one stalk then it is not obligated in truma and maasar.] What is this "most" the Rambam puts there?
[I am referring here to the answer of Rav Shach about this difficult Rambam which takes care of the issue to some degree but still leaves this gap between what should be 59/60 not "most".
Also I admit that I am still mulling over this sort of odd state of affairs where he cuts into the 1/60 and then as per the Yerushalmi the obligation goes to the 59/60 that was already reaped. Let us say that first stalk is obligated in peah? then what makes the reaped sheaves into peah? Nothing. Everything else is standing! Or may that is the exact point of the Yerushami? So that first stalk is in fact not able to be made peah. But there are lots of other issues here which I am not sure if are issues or simply that I have not leaned the subject well.
If you are wondering then I will tell you: The issues that are bothering me are simply these: Surely not all the reaped sheaves are peah [the second he goes over the 1/60 line of demarcation. He has to declare them or some part of them to be peah. So what is left besides what he made peah could be the none peah part which makes the peah valid? And what is the law about what was standing at that minute? Presumably it can not be made peah even if he wants to? He can give it as a present to the poor but it will till be obligated in truma and maasar.