maaser

Bakers the sages did not obligate them to separate [from demai produce] any more than suffices for terumat maaser and for hallah. Grocers may not sell demai [produce]. All [merchants] who supply in large quantities may sell demai. Who are those who supply in large quantities? Those such as wholesalers and grain-sellers.

One who buys produce from someone who is not trustworthy in respect of tithes, and he forgot to tithe it, and he asked [the seller] on Shabbat [if they were tithed], he may eat based on his word. At nightfall of Shabbat, he may not eat of it unless he had first tithed it. If he could not find the seller, and another person who was not trustworthy in respect of tithes said to him “they are tithed,” he may eat of it at his word. At nightfall of Shabbat, he may not eat of it unless he had first tithed it. Terumat maaser of demai which had become mixed up again [with the produce] from which it had been taken: Rabbi Shimon Shezuri says: even on a week day he may ask the seller and eat based on his word.

One who had designated the terumat maaser of demai, or the poor man’s tithe of produce that had certainly not been tithed, he should not separate them on Shabbat. But if the priest or the poor man regularly ate with him, they may come and eat provided that he informs them.

One who buys bread from a baker how should he tithe? He should take sufficient for the terumat maaser and for hallah and say: “A hundredth part of what is here shall be tithe on this side, and what is nearest to it shall be the rest of the tithe. That which I made tithe will become terumat maaser for the rest, the remainder will be hallah, and the second tithe tithe is to the north or to the south of it and that will be exchanged for money.”

One who buys bread from a baker how should he tithe? He should take sufficient for the terumat maaser and for hallah and say: “A hundredth part of what is here shall be tithe on this side, and what is nearest to it shall be the rest of the tithe. That which I made tithe will become terumat maaser for the rest, the remainder will be hallah, and the second tithe tithe is to the north or to the south of it and that will be exchanged for money.”

One who wishes to separate terumah and the terumat maaser together: He should take one thirty third and say: One hundredth part of what is here, on this side is non-sacred produce (hullin), and the rest shall be terumah for the whole. And the one hundred parts of non-sacred produce which is here on this side shall be tithe, and the rest that is next to it is tithe. That which I made tithe shall become the terumat maaser for it. The remainder will be hallah, and the second tithe tithe is to the north or to the south of it and that will be exchanged for money.”

One who wishes to separate terumah and the terumat maaser together: He should take one thirty third and say: One hundredth part of what is here, on this side is non-sacred produce (hullin), and the rest shall be terumah for the whole. And the one hundred parts of non-sacred produce which is here on this side shall be tithe, and the rest that is next to it is tithe. That which I made tithe shall become the terumat maaser for it. The remainder will be hallah, and the second tithe tithe is to the north or to the south of it and that will be exchanged for money.”

One who bought [bread] from a baker, he may give tithe from hot bread for cold bread or from cold bread for hot bread, even when they are of various moulds, the words of Rabbi Meir. Rabbi Judah prohibits it, because I say that yesterday’s wheat was bought from one man and today’s wheat from another man. Rabbi Shimon prohibits it in the case of terumat maaser, but permits it in the case of hallah.

They pour him a cup [of wine on the sabbath], he says: “What I will leave at the bottom of the cup shall be tithe, and what is nearest to it shall be the rest of the tithe. That which I made tithe shall become terumat maaser for the whole, and second tithe is at the mouth of the cup, and it is exchanged for money.

A worker who does not trust his employer [in respect of tithes], may take one dried fig and say: “This one and the nine which come after it shall become tithe for the ninety which I shall eat. This one shall become the terumat maaser for them, and the last ones shall be second tithe which shall be exchanged for money.” And he must put aside one dried fig. Rabban Shimon ben Gamaliel says: he does not put one aside, because this reduces the work for his employer. Rabbi Yose says: he does not put one aside, because this is a court stipulation [imposed upon the employer].

He had figs of tevel in his house, and he is in the house of study or in the field: he may say: “The two figs which I shall set apart shall be terumah, ten figs shall be first tithe, and nine figs second tithe.” If the figs were demai, he may say: “Whatever I shall separate tomorrow will be tithe, and the rest of the tithe is adjacent to it. That which I made tithe will become terumat maaser for the whole, and the second tithe is to the north or to the south and it shall be exchanged for money.”

If one says: “The terumah of this pile is within it,” or, “its tithes are within it,” or, “the terumah of tithe [terumat maaser] is within it:” Rabbi Shimon says: he has thereby designated it. But the sages say: not unless he said, “It is in the north or south of it.” Rabbi Elazar Hisma says: one who says, “The terumah of this pile is taken from it for it,” he has thereby designated it. Rabbi Eliezer ben Yaakov says: one who says, “The tenth part of this tithe is terumah of tithe for that pile,” he has thereby designated it.

One who pours from jar to jar and three drops drip, he may place in it hullin. But if he inclined the jar [on its side] in order to drain it, it is terumah. How much terumat maaser of demai must there be for him to take it to the priest? One eighth of an eighth [of a log].

One who bought water or salt, or produce still joined to the soil, or produce which cannot reach Jerusalem, he has not purchased maaser [sheni]. One who bought produce unwittingly, the money must be restored to its former place. But if intentionally, the produce must be taken up and be consumed in the [holy] place, and when there is no Temple, it must be left to rot.

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem].

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem].

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem].

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem].

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem].

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem].

A sela of maaser sheni which was mixed up with a sela of hullin, one may bring copper coins for the sela and say: “Let the sela of maaser sheni wherever it may be, be exchanged for these coins.” Then he must select the better of the two selas, and change [again] the copper coins for it. For they have said: one may change silver for copper [only] in case of necessity, and not to leave it so but to change it again for silver.

A sela of maaser sheni which was mixed up with a sela of hullin, one may bring copper coins for the sela and say: “Let the sela of maaser sheni wherever it may be, be exchanged for these coins.” Then he must select the better of the two selas, and change [again] the copper coins for it. For they have said: one may change silver for copper [only] in case of necessity, and not to leave it so but to change it again for silver.

One may not buy terumah with maaser sheni money, because this reduces the number of those who can eat it. But Rabbi Shimon permits it. Rabbi Shimon said to them: If the law is lenient in the case of wellbeing offerings, though they may become unfit or a remnant or unclean, why should it not also be lenient with regard to terumah? But they said to him: The law was lenient in the case of wellbeing offerings, because they are permitted to non-priests, but should we therefore be lenient with regard to terumah, which is forbidden to non-priests?

If that which was bought with maaser sheni money became unclean, it should be redeemed. R. Judah says: it must be buried. They said to Rabbi Judah: if maaser sheni itself when it became unclean may be redeemed, should not also that which is bought with maaser sheni money be redeemed when it became unclean? He said to them: No! If you say this of maaser sheni itself, it is because it may be redeemed also when pure at a distance from the [holy] place. But how can you say this of that which is bought with maaser sheni money, seeing that it cannot be redeemed when clean at a distance from the [holy] place.

If that which was bought with maaser sheni money became unclean, it should be redeemed. R. Judah says: it must be buried. They said to Rabbi Judah: if maaser sheni itself when it became unclean may be redeemed, should not also that which is bought with maaser sheni money be redeemed when it became unclean? He said to them: No! If you say this of maaser sheni itself, it is because it may be redeemed also when pure at a distance from the [holy] place. But how can you say this of that which is bought with maaser sheni money, seeing that it cannot be redeemed when clean at a distance from the [holy] place.

If that which was bought with maaser sheni money became unclean, it should be redeemed. R. Judah says: it must be buried. They said to Rabbi Judah: if maaser sheni itself when it became unclean may be redeemed, should not also that which is bought with maaser sheni money be redeemed when it became unclean? He said to them: No! If you say this of maaser sheni itself, it is because it may be redeemed also when pure at a distance from the [holy] place. But how can you say this of that which is bought with maaser sheni money, seeing that it cannot be redeemed when clean at a distance from the [holy] place.

If that which was bought with maaser sheni money became unclean, it should be redeemed. R. Judah says: it must be buried. They said to Rabbi Judah: if maaser sheni itself when it became unclean may be redeemed, should not also that which is bought with maaser sheni money be redeemed when it became unclean? He said to them: No! If you say this of maaser sheni itself, it is because it may be redeemed also when pure at a distance from the [holy] place. But how can you say this of that which is bought with maaser sheni money, seeing that it cannot be redeemed when clean at a distance from the [holy] place.

If that which was bought with maaser sheni money became unclean, it should be redeemed. R. Judah says: it must be buried. They said to Rabbi Judah: if maaser sheni itself when it became unclean may be redeemed, should not also that which is bought with maaser sheni money be redeemed when it became unclean? He said to them: No! If you say this of maaser sheni itself, it is because it may be redeemed also when pure at a distance from the [holy] place. But how can you say this of that which is bought with maaser sheni money, seeing that it cannot be redeemed when clean at a distance from the [holy] place.

If a deer which had been bought with maaser sheni money died, it must be buried together with its hide. Rabbi Shimon says: it may be redeemed. If it was bought alive and slaughtered and it then became unclean, it may be redeemed. Rabbi Yose says: it must be buried. If it was bought slaughtered and it became unclean, behold it is like produce.

One who lends jars for maaser sheni [wine], even if they were corked, they do not acquire [the sanctity of] maaser sheni. If wine was poured into them without specifying [that it was for sale] they do not acquire [the sanctity of] maaser sheni before they are corked, but after they are corked they acquire [the sanctity of] maaser sheni. Before they are corked they are neutralized in a hundred and one, but after they are corked they sanctify any quantity. Before they are corked terumah may be taken from one jar for all the others, but after they are corked terumah must be taken from each jar separately.

One who lends jars for maaser sheni [wine], even if they were corked, they do not acquire [the sanctity of] maaser sheni. If wine was poured into them without specifying [that it was for sale] they do not acquire [the sanctity of] maaser sheni before they are corked, but after they are corked they acquire [the sanctity of] maaser sheni. Before they are corked they are neutralized in a hundred and one, but after they are corked they sanctify any quantity. Before they are corked terumah may be taken from one jar for all the others, but after they are corked terumah must be taken from each jar separately.

One who lends jars for maaser sheni [wine], even if they were corked, they do not acquire [the sanctity of] maaser sheni. If wine was poured into them without specifying [that it was for sale] they do not acquire [the sanctity of] maaser sheni before they are corked, but after they are corked they acquire [the sanctity of] maaser sheni. Before they are corked they are neutralized in a hundred and one, but after they are corked they sanctify any quantity. Before they are corked terumah may be taken from one jar for all the others, but after they are corked terumah must be taken from each jar separately.

One who lends jars for maaser sheni [wine], even if they were corked, they do not acquire [the sanctity of] maaser sheni. If wine was poured into them without specifying [that it was for sale] they do not acquire [the sanctity of] maaser sheni before they are corked, but after they are corked they acquire [the sanctity of] maaser sheni. Before they are corked they are neutralized in a hundred and one, but after they are corked they sanctify any quantity. Before they are corked terumah may be taken from one jar for all the others, but after they are corked terumah must be taken from each jar separately.

One who carries produce of maaser sheni from a place where it is expensive to a place where it is cheap, or from a place where it is cheap to a place where it is expensive, he redeems it according to the market price of the place [where he redeems it]. One who brings produce from the threshing-floor into the city, or jars of wine from the wine-press into the city, the increase in the price belongs to maaser sheni and the expenses [must be covered] from his household.

One who carries produce of maaser sheni from a place where it is expensive to a place where it is cheap, or from a place where it is cheap to a place where it is expensive, he redeems it according to the market price of the place [where he redeems it]. One who brings produce from the threshing-floor into the city, or jars of wine from the wine-press into the city, the increase in the price belongs to maaser sheni and the expenses [must be covered] from his household.

Maaser sheni may be redeemed at the lower market price: At the price at which the shopkeeper buys and not at which he sells. At the price at which the money-changer takes small change and not at the price at which he gives small change. Maaser sheni may not be redeemed in an estimated lump. If its value is known, it may be redeemed according to the evaluation of one. But if its value is not known, it must be redeemed according to the evaluation of three, as for instance in the case of wine which has formed a film, or produce which has begun to rot, or coins which have become rusty.

Maaser sheni may be redeemed at the lower market price: At the price at which the shopkeeper buys and not at which he sells. At the price at which the money-changer takes small change and not at the price at which he gives small change. Maaser sheni may not be redeemed in an estimated lump. If its value is known, it may be redeemed according to the evaluation of one. But if its value is not known, it must be redeemed according to the evaluation of three, as for instance in the case of wine which has formed a film, or produce which has begun to rot, or coins which have become rusty.

If the owner says, “With a sela [I will redeem this maaser sheni] and another person says “With a sela,” the owner has the first right, because he must add a fifth. If the owner says “With a sela” and another person says “With a sela and an issar,” the one who offered a sela and an issar has the first right, because he added to the principal. When one redeems his maaser sheni he must add a fifth, whether it is his own or it was given him as a gift.

If the owner says, “With a sela [I will redeem this maaser sheni] and another person says “With a sela,” the owner has the first right, because he must add a fifth. If the owner says “With a sela” and another person says “With a sela and an issar,” the one who offered a sela and an issar has the first right, because he added to the principal. When one redeems his maaser sheni he must add a fifth, whether it is his own or it was given him as a gift.

One may act in a deceptive manner when it comes to maaser sheni. How so? A man may say to his grown-up son or daughter, or to his Hebrew slave or female slave, “Take this money and redeem this maaser sheni for yourself.” But he may not say so to his son or daughter who are minors or to his Canaanite slave or female slave, because their hand is as his own hand.

One may act in a deceptive manner when it comes to maaser sheni. How so? A man may say to his grown-up son or daughter, or to his Hebrew slave or female slave, “Take this money and redeem this maaser sheni for yourself.” But he may not say so to his son or daughter who are minors or to his Canaanite slave or female slave, because their hand is as his own hand.

If one took possession from the owner of maaser sheni for a sela, but before he had time to redeem it, it stood at the price of two selas, he may give him one sela and make a profit of one sela and the maaser sheni remains his. If he took possession from the owner of maaser sheni for two selas, but before he had time to redeem it, it stood at the price of one sela, he may give him one sela out of hullin [money] and one sela of his maaser sheni money. If the owner was an am haaretz, he should give him out of [maaser sheni of] demai.

If one took possession from the owner of maaser sheni for a sela, but before he had time to redeem it, it stood at the price of two selas, he may give him one sela and make a profit of one sela and the maaser sheni remains his. If he took possession from the owner of maaser sheni for two selas, but before he had time to redeem it, it stood at the price of one sela, he may give him one sela out of hullin [money] and one sela of his maaser sheni money. If the owner was an am haaretz, he should give him out of [maaser sheni of] demai.

If one took possession from the owner of maaser sheni for a sela, but before he had time to redeem it, it stood at the price of two selas, he may give him one sela and make a profit of one sela and the maaser sheni remains his. If he took possession from the owner of maaser sheni for two selas, but before he had time to redeem it, it stood at the price of one sela, he may give him one sela out of hullin [money] and one sela of his maaser sheni money. If the owner was an am haaretz, he should give him out of [maaser sheni of] demai.

If one took possession from the owner of maaser sheni for a sela, but before he had time to redeem it, it stood at the price of two selas, he may give him one sela and make a profit of one sela and the maaser sheni remains his. If he took possession from the owner of maaser sheni for two selas, but before he had time to redeem it, it stood at the price of one sela, he may give him one sela out of hullin [money] and one sela of his maaser sheni money. If the owner was an am haaretz, he should give him out of [maaser sheni of] demai.

If one took possession from the owner of maaser sheni for a sela, but before he had time to redeem it, it stood at the price of two selas, he may give him one sela and make a profit of one sela and the maaser sheni remains his. If he took possession from the owner of maaser sheni for two selas, but before he had time to redeem it, it stood at the price of one sela, he may give him one sela out of hullin [money] and one sela of his maaser sheni money. If the owner was an am haaretz, he should give him out of [maaser sheni of] demai.

If one redeemed maaser sheni but did not call it by its name: Rabbi Yose says: it is sufficient. But Rabbi Judah says: he must name it explicitly. If a man was speaking to a woman concerning her divorce or her betrothal, and gave her a get or betrothal money but did not state explicitly [what he was doing]: Rabbi Yose says: it is sufficient. But Rabbi Judah says: he must say it explicitly.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

Any money found is considered hullin, even gold dinars with silver and with copper coins. If a potsherd was found with the money on which was written “tithe” this is considered maaser sheni [money].

One who finds a vessel on which was written a kof, it is korban. If a mem, it is maaser. If a dalet, it is demai. If a tet, it is tevel (untithed produced). If a tav, it is terumah. For in the time of danger people would write a tav for terumah. Rabbi Yose says: they may all stand for the names of people. Rabbi Yose said: even if he finds a jar which was full of produce and on it was written ‘terumah’ it may yet be considered hullin, because I can say that last year it was full of produce of terumah and was afterwards emptied.

One who says to his son, “There is maaser sheni [produce] in this corner,” but the son found [produce] in another corner, this may be considered hullin. [If the father said] there was there a hundred [of maaser sheni] and the son found two hundred, the remainder is hullin. [If the father said there were there] two hundred and the son found one hundred, it is all maaser sheni.

One who says to his son, “There is maaser sheni [produce] in this corner,” but the son found [produce] in another corner, this may be considered hullin. [If the father said] there was there a hundred [of maaser sheni] and the son found two hundred, the remainder is hullin. [If the father said there were there] two hundred and the son found one hundred, it is all maaser sheni.

One who says to his son, “There is maaser sheni [produce] in this corner,” but the son found [produce] in another corner, this may be considered hullin. [If the father said] there was there a hundred [of maaser sheni] and the son found two hundred, the remainder is hullin. [If the father said there were there] two hundred and the son found one hundred, it is all maaser sheni.

On the eve of the first [others read “last”] festival-day of Pesah in the fourth and in the seventh [years of the sabbatical cycle] the removal was performed. Terumah and the terumah of tithe were given to their owners, the first tithe was given to its owner, the tithe of the poor to its owner, and maaser sheni and first-fruits were removed in every place. Rabbi Shimon says: first-fruits were given to the priests like terumah. As for a cooked dish [with maaser sheni in it]: Bet Shammai says: it must be removed. But Bet Hillel say: lo, it may be considered as already removed.

On the eve of the first [others read “last”] festival-day of Pesah in the fourth and in the seventh [years of the sabbatical cycle] the removal was performed. Terumah and the terumah of tithe were given to their owners, the first tithe was given to its owner, the tithe of the poor to its owner, and maaser sheni and first-fruits were removed in every place. Rabbi Shimon says: first-fruits were given to the priests like terumah. As for a cooked dish [with maaser sheni in it]: Bet Shammai says: it must be removed. But Bet Hillel say: lo, it may be considered as already removed.

At minhah on the last festival day they would make the confession. How was the confession made? “I have cleared out the holy portion from the house” this refers to maaser sheni and the fruit of plants in their fourth year. “I have given them to the Levite” this refers to the tithe of the levites. “And also I have given them” this refers to terumah and the terumah of tithe. “To the stranger, to the orphans, and to the widow” this refers to the tithe of the poor, gleanings, forgotten sheaves, and the corners of the field, even though these do not prevent [one from making] the confession. “Out of the house” this refers to hallah.

“According to all Your commandments which You have commanded me,” thus, if he took out maaser sheni before the first tithe he cannot make the confession. “I have not transgressed any of Your commandments” I have not set apart [tithes] from one kind for a different kind, nor from plucked [produce] for [produce still] joined [to the soil], nor from new [produce] for old [produce], nor from old [produce] for new. “Neither have I forgotten” I have not forgotten to bless You, nor to make mention of Your name over it.

Similarly, if olives of [regular] picking became mixed with olives [left over] for striking-off [by the poor], or grapes of [regular] picking, with grapes [left over] for gleaning [by the poor]: If he has a supply from another place, he can take out [terumah and tithes] in accordance with the precise amount. But if does not, he takes out one terumah and terumat maaser for all of the grapes. And as for the rest, [he takes out] tithe and the second tithe in accordance with the precise amount.

Terumah, terumat maaser of demai, hallah and bikkurim, are neutralized in a hundred-and-one mixture. And they are reckoned together [to form the statutory minimum]. And it is necessary to remove [from the mixture an amount equal to that of the consecrated produce contained in it]. Orlah and kilayim of the vineyard are neutralized in a two-hundred-and-one mixture. And they are reckoned together [to form the statutory minimum]. But it is not necessary to remove [from the mixture an amount equal to that of the consecrated produce contained in it]. Rabbi Shimon says: they are not reckoned together. Rabbi Eliezer says: they are reckoned together when they impart flavor, but not to prohibit.

There are [laws] which apply to terumah and maaser [sheni] but not to bikkurim: Terumah and the [second] tithe render forbidden [the contents of] the threshing-floor; They have a set amount. They apply to all produce; Both during and after Temple times; [And they apply to to produce grown] by sharecroppers, leasers, or occupiers of confiscated property (sikarikon), or a robber. These are [the laws] which apply to terumah and maaser [sheni], but not to bikkurim.

There are [laws] which apply to terumah and maaser [sheni] but not to bikkurim: Terumah and the [second] tithe render forbidden [the contents of] the threshing-floor; They have a set amount. They apply to all produce; Both during and after Temple times; [And they apply to to produce grown] by sharecroppers, leasers, or occupiers of confiscated property (sikarikon), or a robber. These are [the laws] which apply to terumah and maaser [sheni], but not to bikkurim.

And there are [laws] which apply to bikkurim which do not [apply] to terumah or maaser sheni: For bikkurim can become acquired while still attached [to the soil]. And a man may make his entire field bikkurim; He is responsible for them; And they require a sacrifice, a song, waving and spending the night in Jerusalem.

That what is the stringency of bikorim over maaser [sheni]? That [bikorim] is forbidden to non-Kohanim. But, to the contrary, Maaser [sheni] is more stringent, as it is forbidden to an onien.

That what is the stringency of bikorim over maaser [sheni]? That [bikorim] is forbidden to non-Kohanim. But, to the contrary, Maaser [sheni] is more stringent, as it is forbidden to an onien.

And what is the stringency of Todah and Shelamim over maaser [sheni]? That [Todah and Shelamim] require the placement of blood and sacrificial parts on the alter. But, to the contrary, Maaser [sheni] is more stringent, as it requires a minted coin.

And what is the stringency of Todah and Shelamim over maaser [sheni]? That [Todah and Shelamim] require the placement of blood and sacrificial parts on the alter. But, to the contrary, Maaser [sheni] is more stringent, as it requires a minted coin.

Who is this statement in accordance with? It is in accordance with the following Tanna, That it was taught in a baraisa, Rebbi Yosi said over three things from three elders. Rebbi Yishmael said, A person may ascend with his maaser sheni to Jerusalem and eat it nowadays. And this can be logically derived, A Bechor needs to be brought to "the place" and maaser sheni needs to be brought to "the place". Just as bechor is only possible in the time of the Temple, so is Maaser only possible in the time of the Temple.

Who is this statement in accordance with? It is in accordance with the following Tanna, That it was taught in a baraisa, Rebbi Yosi said over three things from three elders. Rebbi Yishmael said, A person may ascend with his maaser sheni to Jerusalem and eat it nowadays. And this can be logically derived, A Bechor needs to be brought to "the place" and maaser sheni needs to be brought to "the place". Just as bechor is only possible in the time of the Temple, so is Maaser only possible in the time of the Temple.

Who is this statement in accordance with? It is in accordance with the following Tanna, That it was taught in a baraisa, Rebbi Yosi said over three things from three elders. Rebbi Yishmael said, A person may ascend with his maaser sheni to Jerusalem and eat it nowadays. And this can be logically derived, A Bechor needs to be brought to "the place" and maaser sheni needs to be brought to "the place". Just as bechor is only possible in the time of the Temple, so is Maaser only possible in the time of the Temple.

Therefore the Torah teaches us with (Deutermony 16,7) "And you shall eat them before Hashem your God", juxtaposing maaser to bechor. Just as bechor is only possible in the time of the Temple, so too is Maaser only possible in the time of the Temple. And if this is was true [that the recital was essential for Bikorim] then we should have asked What comparison can be made to Bikorim which need both recital and placement?

Therefore the Torah teaches us with (Deutermony 16,7) "And you shall eat them before Hashem your God", juxtaposing maaser to bechor. Just as bechor is only possible in the time of the Temple, so too is Maaser only possible in the time of the Temple. And if this is was true [that the recital was essential for Bikorim] then we should have asked What comparison can be made to Bikorim which need both recital and placement?

Ravina says Actually he holds that the original sanctity of the Temple was for its time but not also all future time, but here we are dealing with a Bechor that the blood was sprinkled before the destruction of the Temple, and then the Temple was destroyed with the meat still extant. And we make a hekesh [juxtapose] from the meat to the blood. Just as the blood needs the alter, so does the meat need the alter. And we also make a hekesh from Maaser to Bechor.

But can something derived through a hekesh proceed to teach something else through a hekesh? Maaser of wheat is a non-sanctified item [and thus not subject to the two-hekesh rule].

[offerings of] higher holiness. etc.: It was taught already taught in [the previous] Mishna, Maaser sheni and Hekdesh that were not redeemed. [Why then, does our Mishna need to repeat this?] Rebbi Yosi bar Chanina says The latter is referring to [a case where the] maaser sheni is tahor [spiritually pure] and the man [eating it] is also tahor but is eating it out of the wall [of Jerusalem]. The former, however, is referring to [a case where the] maaser sheni is tamai [spiritually impure] or the man [eating it] is tamai and is eating it inside Jerusalem].

[offerings of] higher holiness. etc.: It was taught already taught in [the previous] Mishna, Maaser sheni and Hekdesh that were not redeemed. [Why then, does our Mishna need to repeat this?] Rebbi Yosi bar Chanina says The latter is referring to [a case where the] maaser sheni is tahor [spiritually pure] and the man [eating it] is also tahor but is eating it out of the wall [of Jerusalem]. The former, however, is referring to [a case where the] maaser sheni is tamai [spiritually impure] or the man [eating it] is tamai and is eating it inside Jerusalem].

[offerings of] higher holiness. etc.: It was taught already taught in [the previous] Mishna, Maaser sheni and Hekdesh that were not redeemed. [Why then, does our Mishna need to repeat this?] Rebbi Yosi bar Chanina says The latter is referring to [a case where the] maaser sheni is tahor [spiritually pure] and the man [eating it] is also tahor but is eating it out of the wall [of Jerusalem]. The former, however, is referring to [a case where the] maaser sheni is tamai [spiritually impure] or the man [eating it] is tamai and is eating it inside Jerusalem].

And from where do we know that one is liable for eating [maaser sheni] while tamai? That it was taught in a baraisa, Rebbi Shimon says (Deuteronomy 26,14) "I did not partake of it in tamai" means regardless of whether I was tamai and it was tahor or whether I was tahor and it was tamai. But as for where one is scripturally warned against it's consumption-- I do not know.

Why, [the scriptural warning against consuming maaser sheni whilst in a state of] bodily tumah [impurity] is explicitly written, (Leviticus 22,6) "The soul that touches it and is tamai until the evening may not eat from the holy. etc."! Rather from where is [the scriptural warning against consuming maaser sheni when] it itself is tamai derived from?

Why, [the scriptural warning against consuming maaser sheni whilst in a state of] bodily tumah [impurity] is explicitly written, (Leviticus 22,6) "The soul that touches it and is tamai until the evening may not eat from the holy. etc."! Rather from where is [the scriptural warning against consuming maaser sheni when] it itself is tamai derived from?

that Rebbi Elezer says, from where is it derived that maaser sheni which became tamai may be even redeemed in Jersalem? The Torah says (Deutermony 14,24) "For you may not proceed to carry (שאת) it" and the word "שאת" can only refer to eating, as the Torah says (Genesis 43,34) "And portions (שאת) were taken from before him"

Rav Bibi says in the name of Rav Assi from where is it derived that Maaser Sheni may be redeemed even one step outside of the wall? That the Torah says (Deutermony 14,24) "For you may not proceed to carry (שאת) it" But that is needed to teach us the ruling of Rebbi Elezar!

Rav Chanina and Rav Hoshiah were siting and asking, [If one had maaser sheni] at the entrance to Jeraslem, what would the law be? It's obvious if he was outside and his load was inside, that the boundaries had already swallowed it, but if he is inside and his load outside, what would be the law?

Rav Pappa inquired, If he had [the maaser sheni] on a stick, what would be the law? Let [the question] stand.

Rebbi Assi said in the name of Rebbi Yochanon From when does one become liable [for eating unredeemed] maaser sheni]? From when it sees the face of the wall. What is the reason? That the Torah says (Deuteronomy 12,18) "Before Hashem your God you should eat" And it's written, (Deuteronomy 12,17) "You may not proceed to eat in your gates", we derive that anywhere where we can read "Before Hashem your God you should eat" [i.e. where it entered Jerusalem] we also read "You may not proceed to eat in your gates" and anywhere where we can not read "Before Hashem your God you should eat" [i.e. where it never entered Jerusalem] we also do not read "You may not proceed to eat in your gates".

Rebbi Yossi asked [a possible contradiction from the following baraisa,] A Kohen that held in his hand a fig of tevel [untithed produce], and said that this fig has its Terumah portion in its stem, its maaser rishon in its northern part, and its maaser sheni in its southern part, and it is in a year of Maaser Sheni and he is in Jerusaelem or it is in a year of maaser ani and he is in the outskirts, if he then eats it

Rebbi Yossi asked [a possible contradiction from the following baraisa,] A Kohen that held in his hand a fig of tevel [untithed produce], and said that this fig has its Terumah portion in its stem, its maaser rishon in its northern part, and its maaser sheni in its southern part, and it is in a year of Maaser Sheni and he is in Jerusaelem or it is in a year of maaser ani and he is in the outskirts, if he then eats it

Rebbi Yossi asked [a possible contradiction from the following baraisa,] A Kohen that held in his hand a fig of tevel [untithed produce], and said that this fig has its Terumah portion in its stem, its maaser rishon in its northern part, and its maaser sheni in its southern part, and it is in a year of Maaser Sheni and he is in Jerusaelem or it is in a year of maaser ani and he is in the outskirts, if he then eats it

Rebbi Yossi asked [a possible contradiction from the following baraisa,] A Kohen that held in his hand a fig of tevel [untithed produce], and said that this fig has its Terumah portion in its stem, its maaser rishon in its northern part, and its maaser sheni in its southern part, and it is in a year of Maaser Sheni and he is in Jerusaelem or it is in a year of maaser ani and he is in the outskirts, if he then eats it

But does Rebbi Yossi hold that gifts that weren't yet given are considered as if they were given? But, it was taught in a baraisa that Rebbi Shimon ben Yehudah says in the name of Rebbi Yossi, Beis Shammai and Beis Hillel did not argue about produce where the processing was unfinished when it passed through Jerusalem, that the maaser sheni from them can [still] be redeemed and eaten anywhere.

On what do they argue? Concerning produce which had the processing finished prior to passing through Jerusalem. That Beis Shammai say that he must return it's maaser sheni and eat it in Jerusalem. But Beis Hillel say that it can be redeemed and eaten anywhere. And if we were to conclude that gifts that weren't yet given are considered as if they were given, why the walls already encompassed [the maaser sheni, and it would have to be brought back to Jerusalem even according to Beis Hillel!?]

On what do they argue? Concerning produce which had the processing finished prior to passing through Jerusalem. That Beis Shammai say that he must return it's maaser sheni and eat it in Jerusalem. But Beis Hillel say that it can be redeemed and eaten anywhere. And if we were to conclude that gifts that weren't yet given are considered as if they were given, why the walls already encompassed [the maaser sheni, and it would have to be brought back to Jerusalem even according to Beis Hillel!?]

Ravina said, The Barasia is referring to where he carried the Maaser Sheni on a stick, and thus we can answer the question of Rav Pappa.