1

A person who partakes of produce from the second tithe in a state of ritual impurity is liable for lashes,1 as [implied by Deuteronomy 26:14]: "I did not consume it in a state of impurity." [This applies] whether the produce is impure and the person partaking of it is pure or the produce is pure and the person partaking of it is impure, provided he partakes of it in Jerusalem before it is redeemed.2 For one is liable for lashes for partaking of such produce in a state of ritual impurity in a place where it is fit to partake of it. If, however, one partakes of it in a state of ritual impurity outside of Jerusalem,3 he is liable for stripes for rebellious conduct.4

א

הָאוֹכֵל מַעֲשֵׂר שֵׁנִי בְּטֻמְאָה לוֹקֶה שֶׁנֶּאֱמַר (דברים כו יד) "וְלֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא". בֵּין שֶׁהַמַּעֲשֵׂר טָמֵא וְהָאוֹכֵל טָהוֹר. בֵּין שֶׁהַמַּעֲשֵׂר טָהוֹר וְהָאוֹכֵל טָמֵא. וְהוּא שֶׁיֹּאכְלֶנּוּ בִּירוּשָׁלַיִם קֹדֶם שֶׁיִּפָּדֶה. שֶׁאֵינוֹ לוֹקֶה עַל אֲכִילָתוֹ בְּטֻמְאָה אֶלָּא בִּמְקוֹם אֲכִילָתוֹ. אֲבָל אִם אֲכָלוֹ בְּטֻמְאָה חוּץ לִירוּשָׁלַיִם מַכִּין אוֹתוֹ מַכַּת מַרְדּוּת:

2

Once it has become impure,5 it even forbidden to use such produce [as fuel] to kindle a lamp until it is redeemed, as [implied by]: "I did not consume it in a state of impurity."

ב

וַאֲפִלּוּ לְהַדְלִיק [בּוֹ] אֶת הַנֵּר אַחַר שֶׁנִּטְמָא אָסוּר עַד שֶׁיִּפָּדֶה שֶׁנֶּאֱמַר (דברים כו יד) "לֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא":

3

We already explained,6 that when produce from the second tithe becomes impure, it should be redeemed and eaten- even in Jerusalem.7 The proceeds [from its redemption] should [be used to purchase food that is] eaten in a state of ritual purity according to the laws governing produce from the second tithe, as will be explained.8 Even if all the produce became impure while it was tevel, one should separate the second tithe in a state of ritual impurity9 and redeem it.

ג

כְּבָר בֵּאַרְנוּ שֶׁהַמַּעֲשֵׂר שֶׁנִּטְמָא אֲפִלּוּ בִּירוּשָׁלַיִם פּוֹדִין וְיֵאָכֵל. וְאוֹכְלִין אֶת דָּמָיו בְּטָהֳרָה בְּתוֹרַת פֵּרוֹת מַעֲשֵׂר כְּמוֹ שֶׁיִּתְבָּאֵר. אֲפִלּוּ נִטְמְאוּ הַפֵּרוֹת כֻּלָּן כְּשֶׁהֵן טֶבֶל מַפְרִישׁ מַעֲשֵׂר שֵׁנִי בְּטֻמְאָה וּפוֹדֵהוּ:

4

An uncircumcised person is considered as if he is ritually impure. If he partakes of produce from the second tithe, he is liable for lashes according to Scriptural Law as he is liable for lashes for partaking of terumah.10 [This equivalence is established, because] terumah is referred to as "holy,"11 and produce from the second tithe is referred as "holy," for [Leviticus 26:30] describes it as being "holy unto God."

When a person who was impure immerses himself [in a mikveh],12 he may partake of produce from the second tithe even though the sun has not set that day.13

ד

הֶעָרֵל כְּטָמֵא וְאִם אָכַל מַעֲשֵׂר שֵׁנִי לוֹקֶה מִן הַתּוֹרָה כְּדֶרֶךְ שֶׁלּוֹקֶה עַל אֲכִילַת תְּרוּמָה. שֶׁהַתְּרוּמָה קְרוּיָה קֹדֶשׁ וּמַעֲשֵׂר שֵׁנִי קָרוּי קֹדֶשׁ שֶׁהֲרֵי נֶאֱמַר בּוֹ (ויקרא כז ל) "קֹדֶשׁ לַה'". וְטָמֵא שֶׁטָּבַל אוֹכֵל מַעֲשֵׂר שֵׁנִי אַף עַל פִּי שֶׁלֹּא הֶעֱרִיב שִׁמְשׁוֹ:

5

When a person partakes of produce from the second tithe in a Scripturally defined state of aninut,14 he is liable for lashes15 as [implied by Deuteronomy 26:14]: "I did not consume it in a state of aninut." [This applies,] provided he partakes of it in the place we are commanded to partake of it, [i.e.,] in Jerusalem.16 If, however, he partook of such produce outside Jerusalem17in a state of aninut or partook of it in Jerusalem in a Rabbinically defined state of aninut, he is given stripes for rebellious conduct.18

ה

הָאוֹכֵל מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת שֶׁל תּוֹרָה לוֹקֶה שֶׁנֶּאֱמַר (דברים כו יד) "לֹא אָכַלְתִּי בְאֹנִי מִמֶּנּוּ". וְהוּא שֶׁיֹּאכְלֶנּוּ בְּמָקוֹם אֲכִילָתוֹ בִּירוּשָׁלַיִם. אֲבָל אִם אֲכָלוֹ בַּחוּץ בַּאֲנִינוּת. אוֹ שֶׁאֲכָלוֹ בִּפְנִים בַּאֲנִינוּת שֶׁל דִּבְרֵיהֶם. מַכִּין אוֹתוֹ מַכַּת מַרְדּוּת:

6

Who is an onain? One is mourning for one of the relatives for whom he is obligated to mourn19 on the day of their death is an onain according to Scriptural law. At night, he is an onain according to Rabbinic decree. [This is derived from Leviticus 10:19]: "If I would partake of a sin offering today, would it find favor in the eyes of God?"20 [Implied is that the day is forbidden,21 but the night is permitted.22

If the deceased remains [unburied] for several days and is not buried until afterwards, [his relatives are] onanim according to Rabbinic decree throughout the days from the day of death until the day of the burial. [The status of] the day of burial is not extended until [the following] night.23

ו

אֵיזֶהוּ אוֹנֵן זֶה הַמִּתְאַבֵּל עַל אֶחָד מִן הַקְּרוֹבִים שֶׁהוּא חַיָּב לְהִתְאַבֵּל עֲלֵיהֶן. וּבְיוֹם הַמִּיתָה הוּא אוֹנֵן מִן הַתּוֹרָה וּבַלַּיְלָה אוֹנֵן מִדִּבְרֵיהֶן שֶׁנֶּאֱמַר (ויקרא י יט) "וְאָכַלְתִּי חַטָּאת הַיּוֹם הַיִּיטַב בְּעֵינֵי ה'". הַיּוֹם אָסוּר וְלַיְלָה מֻתָּר. נִשְׁתַּהָה הַמֵּת יָמִים רַבִּים וְאַחַר כָּךְ נִקְבַּר. כָּל אוֹתָן הַיָּמִים שֶׁאַחַר יוֹם הַמִּיתָה עַד יוֹם הַקְּבוּרָה הוּא אוֹנֵן מִדִּבְרֵיהֶן. וְאֵין יוֹם הַקְּבוּרָה תּוֹפֵשׂ לֵילוֹ:

7

[This restriction does not apply] to the second tithe alone, [but also] to all sacrificial foods. If one partakes of them in a Scriptural state of aninut, he is liable for lashes. In a Rabbinic state of aninut, he is liable for stripes for rebellious conduct.24

ז

וְלֹא מַעֲשֵׂר שֵׁנִי בִּלְבַד אֶלָּא כָּל הַקָּדָשִׁים כֻּלָּן אִם אֲכָלָן בַּאֲנִינוּת שֶׁל תּוֹרָה לוֹקֶה. וּבַאֲנִינוּת שֶׁל דִּבְרֵיהֶן מַכִּין אוֹתוֹ מַכַּת מַרְדּוּת:

8

Produce from the second tithe, nor produce purchased with money from the second time, nor money from the redemption of the second tithe should not be given to a common person, because we operate under the assumption that he is impure.25

It is permitted to partake of produce from the second tithe that was separated from demai in a state of aninut26 and it may be given to a common person,27 provided he eats [an equivalent amount of produce] in place of them.28

Produce from the second tithe should not be entrusted [to a colleague for safekeeping], not even to a chavair,29 lest he die and the produce continue in the possession of his son, who is a common person. One may, however, entrust produce from the second tithe separated from demai to a common person.

ח

אֵין נוֹתְנִין פֵּרוֹת מַעֲשֵׂר שֵׁנִי לְעַם הָאָרֶץ וְלֹא פֵּרוֹת הַנִּלְקָחוֹת בִּמְעוֹת מַעֲשֵׂר וְלֹא מְעוֹת מַעֲשֵׂר מִפְּנֵי שֶׁהוּא בְּחֶזְקַת טֻמְאָה. וּמֻתָּר לֶאֱכל מַעֲשֵׂר שֵׁנִי שֶׁל דְּמַאי בַּאֲנִינוּת וְלִתְּנוֹ לְעַם הָאָרֶץ וְהוּא שֶׁיֹּאכַל כְּנֶגְדּוֹ. אֵין מַפְקִידִין מַעֲשֵׂר שֵׁנִי אֲפִלּוּ אֵצֶל חָבֵר שֶׁמָּא יָמוּת וְנִמְצָא הַמַּעֲשֵׂר תַּחַת יַד בְּנוֹ עַם הָאָרֶץ. אֲבָל מַפְקִידִים מַעֲשֵׂר שֵׁנִי שֶׁל דְּמַאי אֵצֶל עַם הָאָרֶץ:

9

It is forbidden to cause the loss of even a small amount of produce from the second tithe30 on the journey [to Jerusalem].31 Instead, one must transport it in its entirety or the proceeds [from its redemption] to Jerusalem. It is, however, permitted, to cause the loss of a small amount of produce from the second tithe separate from demai on the journey.

What is meant by a small portion? Less than the size of a dried fig,32 whether it is eaten whole or sliced. We may not, however, cause the loss of a portion the size of a dried fig.33

When a person separates a portion less than the size of a dried fig from produce from the second tithe separated from demai, he may give it to a common person34 provided he eats [a comparable portion in Jerusalem] in exchange for it. At the outset, he should not set it aside to be lost, for produce should not be set aside to be lost.

ט

מַעֲשֵׂר שֵׁנִי אָסוּר לְאַבֵּד אֲפִלּוּ מִעוּטוֹ בַּדְּרָכִים. אֶלָּא מוֹלִיכוֹ כָּל שֶׁהוּא אוֹ מוֹלִיךְ דָּמָיו לִירוּשָׁלַיִם. וּמֻתָּר לְאַבֵּד מִעוּט מַעֲשֵׂר שֵׁנִי שֶׁל דְּמַאי בַּדְּרָכִים. וְכַמָּה הִיא מִעוּט פָּחוֹת מִכִּגְרוֹגֶרֶת בֵּין בְּאֹכֶל שָׁלֵם בֵּין בְּפָרוּס. אֲבָל כִּגְרוֹגֶרֶת אֵין מְאַבְּדִין אוֹתוֹ. וְהַמַּפְרִישׁ מַעֲשֵׂר שֵׁנִי שֶׁל דְּמַאי פָּחוֹת מִכִּגְרוֹגֶרֶת הֲרֵי זֶה נוֹתְנוֹ לְעַם הָאָרֶץ וְאוֹכֵל כְּנֶגְדּוֹ אֲבָל לֹא יַפְרִישֶׁנּוּ לְכַתְּחִלָּה לְאַבְּדוֹ שֶׁאֵין מַפְרִישִׁין לְאַבֵּד:

10

The produce of the second tithe may be used to eat and to drink, as [implied by Deuteronomy 14:23]: "And you shall eat before God, your Lord."35 Smearing oneself is considered as drinking.36

It is forbidden to use [this produce] for any of one's other needs,37 to purchase utensils, clothes, or servants, as [ibid. 26:14] states: "I did not give from it to a corpse," i.e., I did not use it [to purchase] an object that does not maintain the body.38 If a person uses this produce for other purposes, even for a mitzvah, e.g., he uses it to purchase a coffin and shrouds for an abandoned corpse,39 he must eat other food in place of it,40 according to the laws governing the second tithe.

י

מַעֲשֵׂר שֵׁנִי נִתָּן לַאֲכִילָה וּשְׁתִיָּה שֶׁנֶּאֱמַר (דברים יד כג) "וְאָכַלְתָּ לִפְנֵי ה' אֱלֹהֶיךָ". וְסִיכָה כִּשְׁתִיָּה. וְאָסוּר לְהוֹצִיאוֹ בִּשְׁאָר צְרָכָיו כְּגוֹן לִקַּח בּוֹ כֵּלִים וּבְגָדִים וַעֲבָדִים שֶׁנֶּאֱמַר (דברים כו יד) "לֹא נָתַתִּי מִמֶּנּוּ לְמֵת" כְּלוֹמַר לֹא הוֹצֵאתִי אוֹתוֹ בְּדָבָר שֶׁאֵינוֹ מְקַיֵּם אֶת הַגּוּף. וְאִם הוֹצִיא מִמֶּנּוּ בִּשְׁאָר דְּבָרִים אֲפִלּוּ בִּדְבַר מִצְוָה כְּגוֹן שֶׁלָּקַח מִמֶּנּוּ אָרוֹן וְתַכְרִיכִין לְמֵת מִצְוָה הֲרֵי זֶה אוֹכֵל כְּנֶגְדּוֹ בְּתוֹרַת מַעֲשֵׂר:

11

[With regard to produce from the second] tithe: One should eat produce that is normally eaten,41 drink what is normally drunk, and smear on oneself what is normally smeared. He should not smear wine or vinegar, but he may smear oil.42 He should not squeeze fruit to extract its juice with the exception of olives and grapes.43 We do not mix spices with oil, 44 but do so with wine.45

We do not require a person to eat bread that has become moldy or oil that has become rancid. Instead, as soon as it has become spoiled to the point that it is not fit for human consumption, its holiness has departed from it.46

יא

מַעֲשֵׂר אוֹכֵל דָּבָר שֶׁדַּרְכּוֹ לְהֵאָכֵל וְשׁוֹתֶה דָּבָר שֶׁדַּרְכּוֹ לִשְׁתּוֹת וְסָךְ דָּבָר שֶׁדַּרְכּוֹ לָסוּךְ. וְלֹא יָסוּךְ יַיִן וְחֹמֶץ אֲבָל סָךְ הוּא אֶת הַשֶּׁמֶן. וְלֹא יִסְחֹט אֶת הַפֵּרוֹת לְהוֹצִיא מֵהֶן מַשְׁקִין חוּץ מִזֵּיתִים וַעֲנָבִים בִּלְבַד. [וְאֵין מְפַטְּמִין אֶת הַשֶּׁמֶן אֲבָל מְפַטְּמִין אֶת הַיַּיִן]. וְאֵין מְחַיְּבִין אוֹתוֹ לֶאֱכל פַּת שֶׁעִפְּשָׁה וְשֶׁמֶן שֶׁנִּסְרַח. אֶלָּא כֵּיוָן שֶׁנִּפְסַל מֵאֹכֶל אָדָם פָּקְעָה קְדֻשָּׁה מִמֶּנּוּ:

12

Whatever parts of produce from terumah that non-priests are permitted to eat47 may also be eaten from produce of the second tithe like ordinary produce.48 When [grape] dregs from the second tithe were placed in water,49 the first [quantity of drink produce] is forbidden like the produce from the second tithe.50 The second is permitted, like ordinary produce.51 [If the produce of the second tithe was] from demai, even the first quantity is permitted.52

יב

כָּל שֶׁמֻּתָּר לְזָרִים לְאָכְלוֹ בִּתְרוּמָה כָּךְ מֻתָּר בְּמַעֲשֵׂר שֵׁנִי לְאָכְלוֹ בְּתוֹרַת חֻלִּין. שְׁמָרִים שֶׁל מַעֲשֵׂר שֵׁנִי שֶׁנָּתַן עֲלֵיהֶם מַיִם. רִאשׁוֹן אָסוּר כְּמַעֲשֵׂר וְשֵׁנִי מֻתָּר כְּחֻלִּין. וְשֶׁל דְּמַאי אֲפִלּוּ רִאשׁוֹן מֻתָּר:

13

When honey and spices53 fell into wine from the second tithe and improved its flavor, the improvement is judged proportionately.54 Similarly, if fish were cooked with leek from the second tithe and their flavor was improved, the improvement is judged proportionately.

יג

יַיִן שֶׁל מַעֲשֵׂר שֶׁנָּפַל לְתוֹכוֹ דְּבַשׁ וְהַתַּבְלִין וְהִשְׁבִּיחוּ הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. וְכֵן דָּגִים שֶׁנִּתְבַּשְּׁלוּ עִם קַפְלוֹטוֹת שֶׁל מַעֲשֵׂר שֵׁנִי וְהִשְׁבִּיחוּ הַשֶּׁבַח לְפִי חֶשְׁבּוֹן:

14

When a dough made with flour from the second tithe was baked55 and improved, the improvement is accredited to the second tithe.56 This is the general principle: Whenever the improvement57 is obvious, if the volume of the produce is increased, the improvement is judged proportionately. If the volume of the produce is not increased, the improvement is accredited to the second tithe alone. Whenever the improvement is not obvious, the improvement is attributed to the second tithe alone even when the volume is not increased.

יד

עִסָּה שֶׁל מַעֲשֵׂר שֵׁנִי שֶׁאֲפָאָהּ וְהִשְׁבִּיחָה הַשֶּׁבַח לַשֵּׁנִי. זֶה הַכְּלָל כָּל שֶׁשִּׁבְחוֹ נִכָּר אִם הוֹתִיר בְּמִדָּה הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. וְאִם לֹא הוֹתִיר הַמִּדָּה הַשֶּׁבַח לַשֵּׁנִי בִּלְבַד. וְכָל שֶׁאֵין שִׁבְחוֹ נִכָּר אֲפִלּוּ הוֹתִיר הַמִּדָּה הַשֶּׁבַח לַשֵּׁנִי בִּלְבַד:

15

What is meant by the phrase "the improvement is judged proportionately"? Honey and spices worth a zuz fall into wine from the second tithe that is worth three [zuz], increasing its volume and improving its flavor.58 The combined worth is now five zuz, we consider the worth [for the tithes] as four and a fourth.59 Similar rules apply with regard to other substances.

טו

כֵּיצַד הַשֶּׁבַח. לְפִי חֶשְׁבּוֹן. יַיִן שֶׁל מַעֲשֵׂר שֶׁשָּׁוֶה שְׁלֹשָׁה שֶׁנָּפַל לְתוֹכוֹ דְּבַשׁ וְתַבְלִין שָׁוֶה זוּז אֶחָד וְהוֹסִיפָה בְּמִדָּתוֹ וְהִשְׁבִּיחוּהוּ וַהֲרֵי הַכּל שָׁוֶה חֲמִשָּׁה חוֹשְבִין הַכּל בְּאַרְבָּעָה וּרְבִיעַ. וְכֵן עַל דֶּרֶךְ זֶה בִּשְׁאָר הַדְּבָרִים:

16

Although produce from the second tithe may be used for smearing,60 it should not be placed on a foot infection or on boils, nor may it be used as an amulet or the like, because it was not intended to be used as medication.61

טז

מַעֲשֵׂר שֵׁנִי אַף עַל פִּי שֶׁנִּתָּן לְסִיכָה אֵין נוֹתְנִין אוֹתוֹ לֹא עַל גַּבֵּי צִינִית וְלֹא עַל גַּבֵּי חֲזָזִית. וְאֵין עוֹשִׂין מִמֶּנּוּ קָמֵעַ וְכַיּוֹצֵא בּוֹ שֶׁהֲרֵי לֹא נִתַּן לִרְפוּאָה:

17

The second tithe is considered the property of the Most High, as [Leviticus 27:30] states: "It is God's." Therefore it cannot be acquired [when given] as a present,62 unless one gives a colleague tevel and he separates the second tithe from it.

It may not be used to consecrate a woman,63 nor may it be sold, nor may it be taken as security.64 It may not be exchanged,65 nor may it be given as surety.

יז

מַעֲשֵׂר שֵׁנִי מָמוֹן גָּבוֹהַּ הוּא שֶׁנֶּאֱמַר (ויקרא כז ל) "לַה' הוּא". לְפִיכָךְ אֵינוֹ נִקְנֶה בְּמַתָּנָה אֶלָּא אִם כֵּן נָתַן לוֹ הַטֶּבֶל וְהַמְקַבֵּל מַפְרִישׁ הַמַּעֲשֵׂר. וְאֵין מְקַדְּשִׁין בּוֹ אֶת הָאִשָּׁה וְאֵין מוֹכְרִין אוֹתוֹ וְאֵין מְמַשְׁכְּנִין אוֹתוֹ וְאֵין מַחְלִיפִין אוֹתוֹ וְאֵין מַרְהִינִין אוֹתוֹ:

18

What is meant by the prohibition against taking it as security? One should not enter [the debtor's] home66 and take produce from the second tithe of his as security. If one transgressed and took such produce as security, it is expropriated from him.

What is meant by the prohibition against giving it as surety? One should not tell a colleague: "Take this produce from the second tithe. Keep it in your possession and lend me money because of it."67

What is meant by the prohibition against exchanging it? A person should not tell a colleague: "Here is wine from the second tithe for you and give me oil from the second tithe."68 He may, however, tell a colleague: "Here is wine from [the second tithe] for you, but I don't have oil." If his colleague desires to give him oil, it is permitted, because he did not exchange it with him.69 He merely notified him that he lacked it. Thus if that person desired to give him, he may.

יח

כֵּיצַד אֵין מְמַשְׁכְּנִין אוֹתוֹ. לֹא יִכָּנֵס לְבֵיתוֹ וִימַשְׁכְּנֶנּוּ מַעֲשֵׂר שֵׁנִי שֶׁלּוֹ. עָבַר וּמִשְׁכְּנוֹ מוֹצִיאִין אוֹתוֹ מִיָּדוֹ. כֵּיצַד אֵין מַרְהִינִין אוֹתוֹ. לֹא יֹאמַר לוֹ הֵא לְךָ מַעֲשֵׂר זֶה וְיִהְיֶה בְּיָדְךָ וְתֵן לִי עָלָיו מָעוֹת. כֵּיצַד אֵין מַחְלִיפִין אוֹתוֹ. לֹא יֹאמַר לוֹ הֵא לְךָ יֵין מַעֲשֵׂר וְתֵן לִי שֶׁמֶן מַעֲשֵׂר. אֲבָל אוֹמֵר לוֹ הֵא לְךָ יַיִן שֶׁאֵין לִי שֶׁמֶן וְאִם רָצָה חֲבֵרוֹ לִתֵּן לוֹ שֶׁמֶן מֻתָּר שֶׁהֲרֵי לֹא הֶחֱלִיף עִמּוֹ אֶלָּא הוֹדִיעוֹ שֶׁאֵין לוֹ וְאִם רָצָה הַלָּה לִתֵּן יִתֵּן:

19

We do not use produce from the second tithe as a weight for anything, even for golden dinarim.70 [This is forbidden] even to [weigh coins] onto which the holiness from other produce will be transferred.71 [This is] a decree,72 [enacted] lest he balance his scales on this basis and the produce be lacking in weight.73 Thus if he uses them to weigh coins upon which to transfer the holiness of other produce from the second tithe, he will be redeeming such produce for less than its worth.

יט

מַעֲשֵׂר שֵׁנִי אֵין שׁוֹקְלִין כְּנֶגְדּוֹ אֲפִלּוּ דִּינְרֵי זָהָב. וַאֲפִלּוּ לְחַלֵּל עֲלֵיהֶם מַעֲשֵׂר שֵׁנִי אַחֵר גְּזֵרָה שֶׁמָּא לֹא יְכַוֵּן מִמֶּנּוּ מִשְׁקָלוֹ וְנִמְצְאוּ הַפֵּרוֹת חֲסֵרִים וְהוּא שׁוֹקֵל בָּהֶן מָעוֹת לְחַלֵּל עֲלֵיהֶם מַעֲשֵׂר אַחֵר נִמְצָא מוֹצִיא מַעֲשֵׂר לְחֻלִּין בְּפָחוֹת בְּדָמָיו:

20

When brothers divide produce from the second tithe [left them in an estate], they should not weigh them against each other.74 Similarly, coins [upon which the holiness of] the second tithe [has been transferred] should not be weighed against each other. [Such coins] should not be sold, nor exchanged, nor given as surety. One may not give them to a moneychanger to use to create an impression.75 One may not lend them to boost his image.76 It is, however, permitted to lend them so that they will not rust.

כ

הָאַחִים שֶׁחָלְקוּ מַעֲשֵׂר שֵׁנִי אֵין שׁוֹקְלִין זֶה כְּנֶגֶד זֶה וְכֵן מְעוֹת מַעֲשֵׂר שֵׁנִי אֵין שׁוֹקְלִים כְּנֶגְדָּן וְאֵין מוֹכְרִין אוֹתָם וְאֵין מַחְלִיפִין וְלֹא מַרְהִינִין. וְלֹא יִתְּנֵם לְשֻׁלְחָנִי לְהִתְנָאוֹת בָּהֶן וְלֹא יַלְוֶה אוֹתָן לְהִתְגַּדֵּל בָּהֶן. וְאִם הִלְוָן שֶׁלֹּא יַעֲלֶה חֲלֻדָּה מֻתָּר:

21

We may not use [this money] to repay loans. They may not be used as wedding gifts,77 nor may they be used to repay favors.78 They may not be used to pay for charity levied upon him in the synagogue.79 One may, however, send them [as gifts] for charitable purposes.80 One must, however, [notify the recipient].81

כא

וְאֵין פּוֹרְעִין מֵהֶם אֶת הַמִּלְוֶה. אֵין עוֹשִׂין מֵהֶן שׁוֹשְׁבִינוּת וְאֵין מְשַׁלְּמִין מֵהֶן הַגְּמוּלִין. וְאֵין פּוֹסְקִין מֵהֶם צְדָקָה בְּבֵית הַכְּנֶסֶת. אֲבָל מְשַׁלְּמִין מֵהֶן דְּבָרִים שֶׁהֵן גְּמִילוּת חֲסָדִים. וְצָרִיךְ לְהוֹדִיעַ:

22

A person should not tell a colleague: "Bring this produce to Jerusalem and take your wages from it," for such an arrangement is equivalent to taking his wages for transporting the produce to Jerusalem.82 He may, however, tell him: "Bring it to Jerusalem so that we can eat it and drink it there."83

כב

לֹא יֹאמַר אָדָם לַחֲבֵרוֹ הַעַל אֶת הַפֵּרוֹת הָאֵלּוּ לִירוּשָׁלַיִם וְטל מֵהֶן חֶלְקְךָ שֶׁנִּמְצָא זֶה כְּנוֹטֵל שָׂכָר מִמַּעֲשֵׂר שֵׁנִי עַל הֲבָאָתוֹ לִירוּשָׁלַיִם. אֲבָל אוֹמֵר לוֹ הַעְלֵם שֶׁנֹּאכְלֵם וְשֶׁנִּשְׁתֵּם בִּירוּשָׁלַיִם:

23

In Jerusalem, a person may ask a colleague to smear oil from the second tithe upon him even though the oil also becomes smeared on the colleague's hand. This is not considered as a wage for smearing it upon him.84

כג

אוֹמֵר אָדָם לַחֲבֵרוֹ בִּירוּשָׁלַיִם לָסוּךְ אוֹתוֹ בְּשֶׁמֶן מַעֲשֵׂר שֵׁנִי אַף עַל פִּי שֶׁנִּסּוֹכָה יָדוֹ וְאֵין זֶה בִּשְׂכַר סִיכָתוֹ:

24

We have already explained85 that the produce from the second tithe belongs to the Most High. Therefore we say that one who steals produce from the second tithe is not obligated to make a double payment, nor is one who robs it obligated to add a fifth.86

כד

כְּבָר בֵּאַרְנוּ שֶׁהַמַּעֲשֵׂר מָמוֹן גָּבוֹהַּ הוּא. לְפִיכָךְ אָנוּ אוֹמְרִים שֶׁהַגּוֹנֵב מַעֲשֵׂר שֵׁנִי אֵינוֹ מְשַׁלֵּם תַּשְׁלוּמֵי כֶּפֶל וְהַגּוֹזְלוֹ אֵינוֹ מְשַׁלֵּם חֹמֶשׁ:

25

When a person consecrates produce from the second tithe to the Temple treasury,87 the one88 who redeems it should redeem it with the intent of giving what is due to the Temple treasury to it and what is due to the second tithe to it.

כה

הַמַּקְדִּישׁ מַעֲשֵׂר שֵׁנִי שֶׁלּוֹ לְבֶדֶק הַבַּיִת הֲרֵי זֶה פּוֹדֶה אוֹתוֹ מִי שֶׁפּוֹדֵהוּ עַל מְנָת לִתֵּן לַהֶקְדֵּשׁ אֶת שֶׁלּוֹ וּלְמַעֲשֵׂר שֵׁנִי אֶת שֶׁלּוֹ: