4:1 Someone who redeems their own second tithe is obliged to pay an additional fifth. This applies to several circumstances such as, someone who collects untithed produce from their own crop, someone who buys untithed produce, and someone who inherits or is gifted untithed produce. Furthermore, this also applies to someone who buys untithed produce from a gentile or a Samaritan. Essentially, the buyer is required to pay an additional fifth when they redeem second tithe from such produce.

4:2 To elaborate on the concept of paying an additional fifth: If a person redeems the produce for a sela (four dinars), they then pay five dinars, or twenty-five percent extra. However, R. Eleazar b. R. Simeon holds that anyone who redeems the produce for a sela only pays an extra fifth of a sela, or twenty percent extra. For someone who redeems second tithe, if they want to be meticulous about the coins they receive, they can do so. For instance, if they desecrate second tithe with a sela that turns out to be of poor quality, or with a tressis coin that is also of poor quality, they can exchange the inferior coin for a better one.

4:3 They bypass the second tithe laws to avoid the additional fifth. This is achieved when one tells his grown child or their Hebrew servant or maid, to redeem the tithe with specific coins. Nevertheless, they should refrain from telling them to redeem it on their behalf. R. Joshua b. Qorḥa stated that initially this was the practice. However, with the rise in fraudulence, one would simply tell another person that the produce is a gift, followed by another statement deconsecrating the produce through coins at home. However, one should not make such a statement if the coins are in one's pocket. This is largely dependent on the possessor transferring control of the produce, or renting the storeroom to another person.

4:4 It is permitted to deposit the second tithe with a meticulous observer of purity laws known as a ḥaber, while a doubtful tithe may be deposited with someone laxer with these laws. But Abba Ḥilpai b. Qeruya said that they used to do it but now they cautioned against such practice as the successor of the ḥaber could be unreliable.

4:5 It is considered improper if a farmer sets aside their second tithe's market value without contributing the added fifth. Here, R. Eliezer allows consumption of the produce without consecration whereas the sages advise against it. Rabbi expressed that R. Eliezer's view is preferred for the Sabbath, and the sages' view is preferred during the weekdays.

4:6 For those who fail to set aside the doubtful tithe's heave-offering, R. Eliezer permits the consumption of the produce, whereas the sages do not. Here, R. Yosé indicates that R. Eliezer's ruling is preferable for the Sabbath, whereas the sages' ruling is suited for weekdays.

4:7 Mutual redemption of the second tithe to evade the added fifth is allowed between kinships such as brothers, partners, or father and son. Yet, R. Judah denounced giving a poor man's tithe to one's father. Responding to the objection of both father and son being poor, the statement clarifies that one's wife can even redeem the tithe on his behalf, following R. Simeon b. Eleazar's views. However, the sages disagree, implying that a wife cannot be given a poor man's tithe and thus, cannot redeem the second tithe for him. In tune with this, R. Simeon b. Eleazar states that a wife, although able to redeem the second tithe, can't be given a poor man's tithe.

4:8 One should tithe for a non-observant owner of the produce, regardless of causing potential obstacles for those following the owner. To avoid this, the non-observant would bring the produce outside and ask the diligent one to tithe only the amount that is to be purchased.

4:9 Deconsecrating the second tithe by transferring its status onto coins belonging to a non-observant is permitted, despite leading to potential pitfalls for those who follow him. To ensure this is done correctly, the non-observant should take the coins out of his house and ask the diligent one to deconsecrate the producing using these coins, only for the amount he plans to buy. Of importance is that immediately after purchase, the diligent one should return the change. Acceptance of the coin as debt payment is permitted. However, if it is a loan, it is forbidden, unless the non-observant goes into his house and returns, presumably with a different coin. In the case of a young wholesaler selling in the market, they can be used to separate the second tithe, avoiding the added fifth. This transpires when the farmer gives the wholesaler a tressis, with the designation of the second tithe being needless of the coin's location. Whether held by the buyer, seller, or even dropped into the money purse, the farmer can continuously carry on with designating and selling the tithe. Furthermore, one can bring a coin from their house, transfer the second tithe onto it, go out, return, and finally give the coin back to the wholesaler declaring it as the one used to deconsecrate their produce, thereby avoiding the added fifth.

4:10 If a ḥaber is given ten gold dinars from an ‘am ha’areṣ, to buy the latter's second tithe, he shouldn't utilize all the coins to deconsecrate the ‘am ha’areṣ’s produce. Instead, he should only use one coin for deconsecration. Likewise, if he purchases ten kors of wheat or ten kegs of wine, he should only separate the second tithe for one kor or one keg, respectively. This also applies if he buys ten bundles of greens, where he should separate the second tithe for just one bundle. This aims to avoid cheapening their value by saturating the market with produce in the status of second tithe, which the ‘am ha’areṣ is keen to sell.

4:11 The produce in the status of second tithe should ideally be sold as unconsecrated produce, not as the second tithe. Otherwise, it might be sold at a lower price as buyers are aware that the farmer is eager to sell. If there is a mix of unconsecrated produce and produce in the status of second tithe, the farmer should first sell one type and then the other, depositing the proceeds in two separate money-boxes. If all the produce is sold in one go, the payment should also be received together. The farmer has the discretion to decide the amount to be set aside as unconsecrated or as second tithe.

4:12 If a person declares a sela‘ or a dinar from his pocket to deconsecrate the second tithe, there's a disagreement about the consecration. R. Yosé asserts that the produce has not been deconsecrated, while the Sages posit that it has been. However, R. Yosé agrees with the Sages that if the person declares the new sela‘ or the new dinar from his pocket for deconsecration, it will indeed deconsecrate the produce. Conversely, the Sages concord with R. Yosé in the case where the person says the sela‘ or the dinar previously possessed by his son, will deconsecrate the produce. In such cases, as the coins might not actually be in the son’s possession at that moment, the produce hasn't been deconsecrated.

4:13 There's a provision for the deconsecration process involving future transactions as well. If a person declares that the second tithe's deconsecration will be done with the sela‘ or the tressis received as change from a particular transaction, that does deconsecrate the produce. This is applicable even when selling various types of coin. The person may sell a Tiberian tressis or a dinar to his peer for a Sepphorite tressis, a Tiberian tressis, two dupundia, or two issars. However, this can only be done in situations when the coins were consecrated from doubtfully tithed produce. If the coins were consecrated from certainly untithed produce, it's forbidden. There's also an allowance for deconsecrating copper coins with other copper ones for doubtfully tithed produce. Lastly, R. Yosé adds that in situations of necessity, even coins consecrated from doubtfully tithed produce can be used, but not out of convenience or not in cases of certainly untithed produce.

4:14 If a person is traveling and carries coins to buy second tithe produce where he currently resides, the value of coins will depend on the traveler’s intent to return or not. If he plans to return to his original place, he uses the coin's value from there. But if not, the local market's value at his current location should be used. R. Yosé, R. Judah, and Rabbi have different opinions on the consecration of separated but yet unmarked heave-offering, or first or second tithe. They argue that it becomes consecrated only after determination or remains unconsecrated, or it depends on the farmer's intention to declare later or not.

4:15 If a traveler, after having eaten against half the value of an issar, moves to another location where its value has doubled, he can eat against another issar. Similarly, if a traveler eats against half the value of a dupundium, and then moves to a location where the value is halved, he can eat against another half. The general rule is, before full redemption, any increase or decrease in value is shared proportionately between the consecrated produce and the consecrated coins. After redemption, any fluctuation is borne solely by the second tithe coins.