One may not exchange second-tithe [money] for Shevi'it produce, but if it was exchanged, he eats it according to the more stringent between them. Shevi'it produce and poor-tithe produce that got mixed up, he eats it according to the more stringent between them. Shevi'it produce with which he bought other things, he eats them according to the more stringent between them. Second-tithe produce with which he bought other things, he eats them according to the more stringent between them.

There is a stringency with Shevi'it that there is not with second tithe, and with second tithe that there is not with Shevi'it: That with Shevi'it, it applies to ownerless [produce] just as it does guarded [produce], and [disqualified] food just as it does food [that is not disqualified for consumption], and food for human consumption just as it does food for animal consumption, and the shells of nuts just as it does the peels of pomegranates, and everything similar, none of which applies to second-tithe [produce].

Seventh-year [produce] may all be exchanged for one another, but second-tithe [produce] may only be exchanged for that of the same type. [One type of] seventh-year [produce] may nullify produce of any other type, but second-tithe [produce] may only nullify produce of its own type. Seventh-year [produce] -- both it and its money (i.e., the money obtained through its sale) are forbidden, but second-tithe produce -- either [the produce] itself or its money are forbidden (but not both). Seventh-year [produce] may not be used to purchase a peace offering, which is not the case with second-tithe [produce].

The stringency with second tithe -- that second-tithe may acquire jars of wine (Maaser Sheni 1:3), but its money is forbidden, [and in the case of] a doubtful admixture of any quantity, one is required to add a fifth (see Maaser Sheni 4:3), and is required to make a confession (Maaser Sheni 5:10), and it is forbidden to mourners (Maaser Sheni 5:12), and one is only permitted to eat it if it has been redeemed (Maaser Sheni 3:6), and one may not use it to kindle a candle, which is not the case with Shevi'it [produce].

Shevi'it and second-tithe [produce] are the same in that they may be exchanged for a wild animal or a fowl, or for an animal with a defect [that disqualifies it as an offering], whether alive or slaughtered, the words of Rebbi. And the Sages say, this was only said in regards to [a bird or an animal] that had been slaughtered.

Shevi'it and second-tithe [produce] are [also] the same in that one may not use them as repayment on a loan or a debt, nor may one pay back a favor with them, nor may one redeem captives with them, nor may one use them for wedding gifts, nor may one use them toward charity levied [by the synagogue], but one may use them to send something . One does not use them for best men’s meals. One does not pay with them obligatory payments. One does not use them to pledge for charity in the synagogue. But one may use them for [voluntary] goodwill donations, and one may give them to a town scholar as a favor.

There are three "lands" for purposes of removal: Judea, and trans-Jordan, and the Galilee, and each of those three has three regions (see Sheviit 9:2). For what reason are the mountains region and the valley region and the plains region [of Judea] mentioned? In order that one not eat [produce] from the mountain region on account of what is the valley region, nor from the valley region on account of what is in the mountain region. Rather, the mountain region and its mountain; the valley region and its valley; the plains region and its plains (i.e., residents of the mountain region may not rely on produce that may be growing in a mountainous area of another region, etc.).

And in Syria they (the Sages) did not speak of "three lands"; rather, they (the residents of Syria) may eat from the first[-ripened produce] until the last [produce] to come in is finished (i.e., it can no longer be found in the field, see Sheviit 9:5). Rabbi Shimon says, they did not speak of "three lands"; rather, in Judea and in all the other lands, they may continue to eat until [the produce of that species] can no longer be found in Beth El or within the walls of Caesarea (גדרה של קסרין). What is "its mountain" (Sheviit 9:2)? That is the Kings Mountain. [What is] "its plains"? Those are the Plains of Lod. [What is] "its valley"? From Ein Gedi until Jericho.

What is the "valley" that is in the Galilee? That such as Ginosar and that which is adjacent to it. Rabbi Shimon ben Elazar says, what is the mountain that is on the "other side of the Jordan" (Sheviit 9:2)? That such as Harim and such as Gibor Gadur and that which is adjacent to it. Its "plains"? "Heshbon and all its towns in the Tableland: Dibon, Bamoth-baal, Beth-baal-meon" (Josh. 13:17, JPS tr.). Its "valleys"? That such as Beit Namra (Josh. 13:27), Ramata, and that which is adjacent to it. Rabbi Shimon ben Gamaliel says, a sign for "mountains" is ash trees; a sign for "valleys" is date palms; a sign for "rivers" is reeds; a sign for plains is sycamores. And even though there is no proof of the matter [in Scripture], there is at least a hint of the matter (1 Kings 10:27): "[Solomon] made cedars as plentiful as sycamores in Shephlah"*

They may eat [Shevi'it produce] in the King's palace until [that species] can no longer be found in Beth El. Even though there is no proof of the matter, there is a hint of the matter (Gen. 49:27, JPS tr.): "Benjamin is a ravenous wolf" -- this is the land that he seized; "In the morning he consumes the foe" -- this is Jericho, which is the earliest [to no longer have produce in the field]; "And in the evening he divides the spoil" -- this is Beth El, which is the latest. ]" This is the land that he seized in the morning." One may eat purslane until the agotrei (vegetables used for fish sauce) are gone [from the field]. And the residents of the Upper Galilee until lofsei [are gone from the field]. [And the residents of] Beit Dagan and adjacent areas in the Lower Galilee until the ahina (=אֲהִינָא, a species of late and inferior dates, see Jastrow) [are gone from the field] of Ma'an Ana.

They may eat figs until unripe figs are no longer found in Beit Vani (פגי בית וני, see Lieberman). Said Rabbi Yehuda, they only mentioned the unripe figs of Beit Vani as to tithes. The unripe figs of Beit Vani, and the ahina (see previous) of Ovnia are liable in tithes, and they may not partake of the additional growths that are in Acco. Rabbi Yosei says, they may eat [figs] on account of the additional growths that are in Acco, and on account of the figs that bear twice a year, but not on account of the unfallen figs left on the edges of the trees. Rabbi Yehuda says, even on account of the unfallen figs left on the edges of the trees. Rabbi Yosei says, the twice-bearing [fig trees] that are early ripeners -- until the summer fruits are finished, they may [continue to] eat [other figs] on their account.

They may eat grapes until there are no longer grapes of the espalier that are in clusters. If there are late-ripeners among them, they may [continue to] eat [other grapes] on their account, and the remaining areas of all the lands, it is the same as to olives and dates (Sheviit 9:3). They may eat olives until the last ones are gone from Tekoa. Rabbi Eliezar ben Ya'akov says, even on account [of the olives] of Gush Chalav, in order that a poor person may go out [and gather olives] until there is no longer a quarter-kav left [to gather], either from above him or below him (i.e., either on the tree or on the ground). They may [continue to] eat dates until the last ones are gone from Tzoar. Rabban Shimon ben Gamaliel says, they may [continue to] eat on account of those that are [lodged] between the palm branches [after falling off the tree], but they may not eat on account of what is stuck on thorns. And the other types of fruits from the tree, such as walnuts and Crustumenian pears, and the quinces, and the crabapples -- they may eat from what is on the mountain on account of what is in the valleys, and from what is in the valleys on account of what is on the mountain. Rabbi Shimon ben Elazar says, they are all [treated] like the carob -- they may eat on their account until the second rainy season. They may [continue to] eat [vegetables in their homes] on account of vegetables that are in irrigated fields, according to the fact that they are never gone [from the field].

Roots of cabbage-heads that dried out are forbidden to benefit from. Rabbi Shimon says [that with respect to] cabbage-heads, even though they dried out, they may [continue to] eat similar [cabbages] on their account that they have collected [and stored in their homes], and the dried ones are subject to removal.

From what time should they distance themselves from [traversing through] paths within fields*? From the time of the second rainy season. Said Rabbi Yosei, in what case does this apply? At a time that the years proceed in their proper way [vis-a-vis rainfall]. But now that the years have been "punished," there is but a single rainfall, one needs to walk [along the paths, presumably to irrigate by hand]. Rabban Shimon ben Gamaliel says, rains that fell for seven days, one after another without stopping, they have a sufficient quantity to constitute a second rainy season.*