מעשר שני אין מוכרין אותו – even carrying it to Jerusalem since it is holy. And the anonymous Mishnah is according to Rabbi Meir who said that the Second Tithe money belongs to On High [i.e., God].

אין מחליפין אותו – He should not say to him [his fellow]: Here is wine and give me oil; [or here is] oil and give me wine.

ואין שוקלין כנגדו – A Selah’s-worth of unconsecrated food in exchange for a Selah’s worth of Second Tithe, because of the despising of the commandment [involved].

ולא יאמר אדם לחבירו בירושלים – Above we are speaking about outside of Jerusalem, but here it comes to teach us that even in Jerusalem when we purchase with its value food or drink, one is not permitted to exchange them.

וכן שאשר כל הפירות – Even their fruits of [Second] tithe themselves, for it is not other than a Rabbinic ordinance.

אבל נותנים זה לזה מתנת חנם – such as when one invites him to eat with him at his table, which are the words of all [opinions] , but to give him an actual gift is prohibited, according to the one who says that a gift is like a sale.

אין מוכרין אותו – for we derive [through an analogy made – actually היקש – from two verses in close proximity one to the other] גאולה גאולה – derived from חרמים /property set apart for the priest’s or Temple use. It is stated concerning tithes (Leviticus 27:33): “it cannot be redeemed/לא יגאל ,” and it is stated concerning property set apart for the priest’s or Temple use (Leviticus 27:28): “[But of all that anyone owns, be it man or beast or land of his holding, nothing that he has proscribed for the LORD may be sold or proscribed; "לא ימכר ולא יגאל"[every proscribed thing is totally consecrated to the LORD].” Just as there (in the section concerning tithes) it states that the sale is with him, so too here in the case of proscribed property, the sale is with him.

תמים חי – And the same law applies regarding that which is slaughtered, as it says, “nothing…may be…proscribed” and is not sold (see Leviticus 27:28 above), whether living nor slaughtered nor unblemished nor blemished, but an unblemished animal, its fat and its blood are offered on the altar and its meat is eaten by its owners in Jerusalem. But a blemished animal – its owners eat it in every place [other than Jerusalem]. And since the Mishnah needed to teach at the end regarding a first-born animal that we sell it unblemished [and] alive, the Mishnah also teaches at the beginning of an unblemished living [animal] that is alive.

ואין מקדשין בו את האשה – for it is like a sale

הבכור מוכרים אותו תמים חי – because concerning a first-born, it is written (Numbers 18:17): “[But the firstlings of cattle, sheep, or goats] may not be redeemed; [they are consecrated. You shall dash their blood against the altar, and turn their fat into smoke as a gift for a pleasing owner to the LORD],” but they can be sold.

ומקדשין בו את האשה – since it is the money of the Kohen, and it is permissible to sell it.

אסימון – a coin that lacks a shape/form on it, and we do not redeem Second Tithe with it, as it is written (Deuteronomy 14:25): “[you may convert it into money.] Wrap up the money (in your hand) [and take it with you to the place that the LORD your God has chosen],” money that has upon it a shape/form.

ולא על המטבע שאינו יוצא – as it is written (Deuteronomy 14:26): “and spend the money on anything you want [ - cattle, sheep, wine, or any other intoxicant, or anything you may desire…,” except for money that is not current use, for he is not able to purchase with it anything that he wants.

ולא על המעות שאינן ברשותו – such as the case where his purse fell into the Great Sea (i.e., Mediterranean Sea), he is not able to redeem [his] Second Tithe with the monies that are within it, for he must hire someone who sails over the sea to remove it.

הלוקח בהמה לזבחי שלמים – from the monies of the Second Tithe, for this is the main object of the commandment of the monies of Second Tithe – to purchase from them peace-offerings, as we derive by a Gezerah Shavah/an analogy between two laws established on the basis of verbal incongruities in the text, as we derive from [the usage of[ שם שם from Mount Ebal (see: Deuteronomy 27:4-5 and Joshua 8: 30,32: “[Upon crossing the Jordan, you shall set up these stones, about which I charge you this day, on Mount Ebal, and coat them with plaster]. There/שם, [too, you shall built an altar to the LORD your God…..]” and “[At that time Joshua built an altar to the LORD, the God of Israel, on Mount Ebal….and] there/שם, [on the stones, he inscribed a copy of the Teaching that Moses had written for the Israelites].”

וחיה – which is not worthy for offering, and was purchased from the monies of the Second Tithe to eat desired meat, that is to say, non-sacred [meat].

יצא העור לחולין – and you do not have to eat its monetary value in Jerusalem.

יצא הקנקן לחולין – and it is not necessary to sell it and to eat its monetary worth in the holiness of the [Second] Tithe in Jerusalem. And these words [apply regarding] when the seller and buyer are common people and they don’t desire anything other than meat to eat and wine to drink , but if one of them was an artisan who prepares hides, or [someone] who crafts earthenware [vessels] that now surely thinks of (literally, “puts his eye upon”) on hides or jars, he is like one who buys this for himself and the other who buys for himself – and they don’t fulfill [the Mitzvah in a state of being] non-sacred.

התמד – the refuse of grapes when he placed water upon them

אינו נקח בכסף מעשר – for they are considered like water and we require fruit, from fruit or what is grown in the ground.

נקח בכסף מעשר – for since it has soured, it is considered food, and we put upon it three and we find [that it becomes] four.

הלוקח חיה לזבח שלמים – for a sacrifice cannot come from a wild-beast, as it is written (Leviticus 1:2): “[Speak to the Israelite people, and say to them: When any of you presents an offering of cattle to the LORD, he shall choose his offering] from the herd or from the flock.”

ובהמה לבשר תאוה – But the Sages decreed that they should not purchase cattle from the monies of the Second Tithe, but [only] peace-offerings, because originally, it was permissible to purchase cattle for meat that you may desire; but since everyone would purchase cattle for meat that you may desire, and they exclude it from being on the altar, they retracted and said that [cattle] should not be purchased.

אין העור יוצא לחולין – that is to say that it is not in this category that the hide should go to non-sacred purposes, but rather, he did not purchase for [Second] Tithe neither wild-beast nor cattle, for it became like someone who purchases a bull for ploughing with the monies of [Second] Tithe, for he did not purchase [Second] Tithe.

לא יצא הקנקן לחולין – since they had the custom of selling the wine without the jar.

לא יצאו דמי הכלי לחולין – because it was the practice to sell it without the jar.

הלוקח מים ומלח – water and salt are not purchased with the monies of Second Tithe, as it is written (Deuteronomy 14:26): “And spend the money on anything you want”– a generalization – “cattle, sheep, wine, or other intoxicant,” – a specification – “anything that you may desire” – another generalization; “if a general rule is followed by a specification and this again by a generalization, you must be guided by the specification.” Just as the specification is explained as something that is food or grows in the ground, but cattle and sheep grow from the plants which are things that grow in the ground, and from something that is detached, and something that is preserved until one leads them to Jerusalem – even all things that are food and grow in the ground and are detached, and something that is preserved, which excludes water and salt, even though they are food, but are not [something] grown in the ground, and excludes produce that are attached to the ground that are not detached, which excludes produce that has become rotten before it arrives in Jerusalem, which is not something preserved. For all of these are not purchased with the monies of [Second] Tithe.

לא קנה מעשר – and the holiness of [Second] Tithe does not take effect on something that is purchased, and were not fulfilled through the use of [Second Tithe] monies for non-sacred [foods].

הלוקח פירות שוגג – for he did not know that from [Second] Tithe monies he was purchasing them.

יחזרו דמים למקומן – the seller takes his produce/fruits and returns the monies, because it is like a fraudulent purchase, and if the purchaser had known that they are [Second] Tithe monies, he would not have purchased with them this produce/fruits, because of the painstaking preparations on the way, and because he erred inadvertently, the purchase is nullified.

יעלו ויאכלו במקום – (Deuteronomy 14:24): “in the place where He will choose [to establish His name],” that is to say, Jerusalem.

ואם אין מקדש ירקבו – for the thing purchased with the monies of [Second] Tithe are not redeemed purely in a place distant [from Jerusalem], as it is taught in the Mishnah further on in Chapter three.

תקבר ע"י עורה – with its hide, because its hide is also prohibited.

אין לוקחין עבדים וקרקעות – because they are not food, and the All-Merciful said: (Deuteronomy 14:26): “…cattle, sheep…[or anything you may desire]. And you shall feast there…”

יאכל כנגדן – corresponding to the Second Tithe monies that he expended on these things, he should spend from his own [funds] and purchase something that he eats and consume it in the holiness of [Second] Tithe in Jerusalem. And here we are speaking about when the seller fled and because of this, , [the Mishnah] did not teach that he should return the monies to their place. Alternatively, our Mishnah is speaking of someone who did this on purpose/willfully, but if he had done so inadvertently, he should return the monies to their place.

קיני זבים וקיני זבות – two doves or two pigeons that the men and/or women afflicted with a flux/gonorrhea are obligated to bring, and we establish/hold that anything that is obligatory should not come from other than the non-sacred, for a person does not repay his liability with Second Tithe monies.