An agricultural implement for towing over fields, for incorporating crop residues into soil, possessing a pair of juxtaposed, substantially parallel, spaced-apart, rotatable shafts, comprising a first forwardly-mounted shaft and a second rearwardly-mounted shaft, each mounted on a frame transversely to a direction of travel of said implement. A plurality of protruding tine members, extending substantially radially outwardly from each of said pair of shafts and longitudinally spaced along each of said pair of shafts, each tine member adapted to rotate about a longitudinal axis of a respective shaft, a tip of each of said tine members when rotating about said respective shaft creating a circular arc, are further provided. The circular arcs of the tine members on one of said pair of shafts interdigitate with a corresponding plurality of circular arcs of said tine members on said other of said pair of shafts.