One who brings Ma'aser Sheni [second tithe, which must be eaten in Jerusalem] fruits from an expensive place to a cheap place, or from a cheap place to an expensive place, redeems it [the fruits] according to its value at the destination. One who brings fruits from a granary to the city, or jugs of wine from the wine press to the city, the rise in value is Ma'aser Sheni and the expenses come from his house.

One may redeem Ma'aser Sheni according to its cheapest value, in the manner that the storekeeper pays, not in the manner that he sells. In the manner that the money changer splits [coins], not in the manner that he puts [them] together. One may not redeem Ma'aser Sheni by estimate. If its cost is known it may be redeemed based on one (witness), and if its cost is not known it may be redeemed based on three [witnesses], for example wine that has formed a skin, fruit that spoiled, and coins that have become rusty.

If the owner says, "[I will redeem the Ma'aser Sheni] with a Selah [specific unit of money]," and another person [also] says, "With a Selah," the owner receives precedence, since he will add one fifth. If the owner says, "With a Selah," and another person says, "With a Selah and an Issar [specific unit of money]," the one who offers the Selah and Issar receives precedence, since he is adding to the principal amount. Someone who redeems his own Ma'aser Sheni adds one fifth, whether it is his own or has been given to him as a gift.

One may cheat on Ma'aser Sheni. How so? A man may say to his adult son or daughter, or to his Hebrew manservant or maidservant: "Take these coins and redeem for yourself this Ma'aser Sheni." But he may not say so to his young son or daughter or to his Canaanite manservant or maidservant, because their hand is an extension of his own hand.

If he is standing on the threshing floor and has no coins in hand, he may say to his friend: "These fruits are hereby given to you as a gift." Then he can go on to say, "These are hereby redeemed with my coins that are at home."

If he withdrew from him tithe worth a Selah but did not redeem it until the value changed to two [Selah], he must pay him one Selah and profits one Selah, and the Ma'aser Sheni is his. If he withdrew from him tithe worth two Selah but did not redeem it until the value changed to one Selah, he must pay him one Selah of Chulin [non-sacred produce], and the Selah of Ma'aser Sheni is his. If he is an Am Ha'aretz [one who is lax in observing tithes and purity laws], one gives him from Demai [produce from which it is uncertain if tithes were already taken].

One who redeems Ma'aser Sheni but does not announce its name - Rabbi Yosi says, this is sufficient. Rabbi Yehuda says, one must articulate it. If he was speaking with a woman about matters of her divorce document or her marriage, and then gave her her divorce document or marriage [money] and did not articulate it, Rabbi Yosi says, this is sufficient. Rabbi Yehuda says, one must state it verbally.

One who sets aside an Issar [for the redemption of Ma'aser Sheni], and on its account ate [Ma'aser Sheni the value of] half of it, and went to another place where [the Ma'aser Sheni] was worth a Fundyon [specific unit of money], he may eat on its account another Issar [of Ma'aser Sheni]. One who sets aside a Fundyon [for the redemption of Ma'aser Sheni], and on its account ate [Ma'aser Sheni the value of] half of it, and went to another place where [the Ma'aser Sheni] was worth an Issar, he may eat on its account another half [of a Fundyon]. One who sets aside an Issar of Ma'aser Sheni, should eat on its account eleven parts of the value of an Issar, or [he should eat an additional] one hundredth of an Issar. Beit Shammai says: in both cases one tenth part. But Beit Hillel says: in the case of [produce from which it is] certain [that tithes were already taken] an eleventh part, and in the case of Demai a tenth part.

All coins that are found, behold they are Chulin, even gold Dinar [specific unit of money, mixed] with silver and with coins. If he finds among them a pottery sherd and upon it is written, "Tithes," behold this is tithes.

One who finds a vessel and upon it is written, "Sacrifice," Rabbi Yehuda says, if it is made of clay, it is Chulin and what is inside of it is a sacrifice. If it is made of metal, it is a sacrifice and what is inside of it is Chulin. They said to him: It is not the way of men to gather Chulin in a sacrifice.

One who finds a vessel and upon it is written "Kuf" [Hebrew letter, which begins the Hebrew word for sacrifice], it is a sacrifice. [If it has a] "Mem" [Hebrew letter, which begins the Hebrew word for tithes], it is tithes. [If it has a] "Daled" [Hebrew letter], it is Demai. [If it has a] "Tet" [Hebrew letter], it is Tevel [untithed produce]. [If it has a] "Taf" [Hebrew letter], it is Terumah [produce consecrated for priestly consumption], for at a dangerous time they would write "Taf" instead of "Terumah." Rabbi Yossi says that these are all [initials for] the names of people. Rabbi Yossi said, "Even if one found a barrel and it is full of fruit and upon it is written, "Terumah," these are Chulin, because I say that it was last filled with Terumah fruit, and he emptied [them]."

One who says to his son, “Ma'aser Sheni is in this corner,” but [the son] found [produce] in another corner, these are Chulin. [One who says to his son,] "There was there a Maneh [specific unit of weight, of Ma'aser Sheni]," but [the son] found two Maneh, the remainder is Chulin. [If he said,] "Two Maneh," and the son found one Maneh, it is all tithes.