Ma'aser Sheni [second tithe, which must be eaten in Jerusalem] is available for eating, drinking, or anointing; one may only eat what is normally eaten, and anoint with what is normally used for anointing. One may not anoint with wine and vinegar, but one may anoint with oil. It is prohibited to spice Ma'aser Sheni oil, or to buy spiced oil with Ma'aser Sheni money; but one may spice wine. Should honey or spices fall into it and improve it, the improvement is taken into account. If fish were cooked with Ma'aser Sheni leek bulbs, which were thus improved, the improvement is taken into account. Ma'aser Sheni dough, which was baked, and thus improved; the improvement shall go towards the Ma'aser Sheni. This is the rule: anything with evident improvement, the improvement is taken into account; and anything with non-evident improvement, the improvement goes towards the Ma'aser Sheni.

Rabbi Shimon says, it is prohibited to anoint with Ma'aser Sheni oil in Jerusalem. And the Sages permit it. They said to Rabbi Shimon: "Since we are lenient in the severe matter of Terumah [produce consecrated for priestly consumption], shall we not be lenient in the lenient matter of Ma'aser Sheni?". He said to them: "What, are we not already lenient in the severe matter of Terumah, where we are lenient in [the case of] bitter vetch and fenugreek, and shall we therefore be expected to be more lenient in the lenient matter of Ma'aser Sheni, where we are not lenient in bitter vetch and fenugreek?"

Ma'aser Sheni fenugreek should be eaten [when they are still] buds. And Terumah [fenugreek], Beit Shammai say, everything done with it [must be done] in purity, except for shampooing. And Beit Hillel say, everything done with it [can be done] in impurity, except for soaking it.

Ma'aser Sheni bitter vetches should be eaten [when they are still] buds, and may be taken into Jerusalem and out of it. If they became impure, Rabbi Tarfon says they should be divided into pieces of dough; and the Sages say they may be redeemed. And those Terumah [bitter vetches], Beit Shammai say they must be soaked and scraped in purity, and may be eaten in impurity. And Beit Hillel say they must be soaked in purity, and may be scraped and eaten in impurity. Shammai says, they must be eaten dry. Rabbi Akiva says, everything done with it [must be done] in impurity.

Chulin [non-sacred] money and Ma'aser Sheni money that was scattered, what one gathers, he gathers as Ma'aser Sheni until he completes [the amount of Ma'aser Sheni money scattered], and the rest is Chulin. If they were mixed and he grasped a handful, [he determines the status of the money] in accordance with a calculation. This is the general rule: the gathered, go to Ma'aser Sheni. And the mixed, in accordance with a calculation.

If a Selah [specific unit of weight] of Ma'aser Sheni and of Chulin that were mixed together, he brings in a Selah of money and says, "The Selah of Ma'aser Sheni, wherever it is, becomes Chulin [by transferring its holiness] onto this money," and sorts the best of them, and makes them Chulin on it, for they said, one may make silver Chulin [by transferring its holiness] onto copper in an exigency, and not so it will remain so, but rather one must return and make them Chulin [by transferring their holiness] onto silver.

Beit Shammai say, "One may not make his [Ma'aser Sheni] Selah coins into golden Dinar [specific unit of money] coins," but Beit Hillel allow it. Rabbi Akiva said: for Rabban Gamliel and Rabbi Yehoshua, I made their silver into golden Dinar coins.

If one splits a Selah into Ma'aser Sheni [copper] coins, Beit Shammai say he may exchange the entire Selah for [copper] money. And Beit Hillel say [he may split it into] a Shekel [specific unit of weight] of silver and a Shekel of [copper] money. Rabbi Meir says one may not make silver and fruit Chulin [by transferring their holiness] onto silver, and the Sages permit it.

If one splits his Ma'aser Sheni Selah, Beit Shammai say he may exchange the entire Selah for [copper] money. And Beit Hillel say [he may split it into] a Shekel [specific unit of weight] of silver and a Shekel of [copper] money. Those who deliberate before the Sages say [he may split it into] three Dinar of silver and one Dinar of [copper] money. Rabbi Akiva says [he may split it into] three Dinar of silver and one Revi'it [specific unit of weight] of [copper] money. Rabbi Tarfon says, four Espar [specific unit of money] of silver. Shammai says, he should lay it in a shop and eat food of an equivalent worth.

If one has some sons who are impure and some who are pure, he should lay down a Selah and say: What the pure ones drink, may this Selah be made Chulin [by transferring its holiness] onto it. Thus we find that pure ones and impure ones may drink from the same jar.