One who carries second tithe produce from an expensive place to a cheap place, or from a cheap place to an expensive place, redeems it according to the market price of the place [of redemption] (Maaser Sheni 4:1). Said Rabbi Yehoshua ben Karcha, when do these words apply? In regards to demai, but in regards to certainly tithed [produce], they redeem it according to the market price of the cheap place.

They redeem second tithe according to the cheap market price, like [the market price that] the moneychanger purchases at but not like [the market price that] he sells at. Rabbi Shimon ben Elazar says, like the [market price at which] the moneychanger purchases the same type.

Second tithe whose value is not known may be redeemed by the testimony of three [expert] purchasers, but not on the testimony of three who are not [expert] purchasers, even if one is of them is a non-Jew and even if one of them is the owner. They may force the owner to make the first bid. [But] if he said, "I will acquire it for an issar," he may retract [his acceptance if it is deemed unreasonable]. This is a stringency of dedicated items [wherein one may not retract] over second tithe.

Second tithe may not be redeemed by estimation; rather, by [a precise estimate of the] value. How so? [If] he had rotten produce or corroded coins, one should not say, "How much is a person willing to pay for this collection?" or "How much is one willing to pay for this pile?" Rather, he says, "How much of this produce (פירות), see Lieberman) is one willing to purchase with a sela?" or "How many of these coins is one willing to purchase with a dinar?"

How much of a sela may be missing through [erosion] for them not to be able to deconsecrate second tithe [produce] on account of it? For a sela, four issars, and for a dinar, one issar, the words of Rabbi Meir. Rabbi Yehuda says, for a sela, four pundions, and for a dinar, one pundion. Rabbi Shimon says, [for] a sela, eight pundions, and for a dinar, two pundions More than that, it may be deconsecrated by weight. [As to] a sela, up until a shekel, and as to a dinar, up until a quarter [of a shekel]. Less than that, they are not permitted to even deconsecrate an issar on its account. [If] the sign comes off a sela or the stamp off a shekel, or if the stamp comes off a sela or the sign off a shekel, only what remains of the stamp may be used for second tithe.

One who sells fruits to his fellow and they are found to be untithed should run after him to tithe them. If he did not find them, with certainty that they still exist (i.e., had not been consumed), he needs to to tithe on his behalf. If [he found out] with certainty that they were no longer in existence, he does not need to tithe on his behalf. [If] there is a doubt whether or not they are in existence, he tithes on account of them, and he designates [his actions] to their tithing.

One who sells fruits to his fellow: [If] the seller says, "I sold untithed produce to you," and the buyer says, "You sold me tithed produce," they force the seller to tithe his own produce [on account of that which he sold]. Behold, if they sold [the produce from] the threshing floor of the king's house: If it was due to an obligation, he needs to tithe on his behalf. If it was due to coercion, he does not need to tithe on his behalf.

One who eats tithed produce, whether inadvertently or intentionally, should appeal to Heaven, the words of Rebbi. Rabban Shimon ben Gamaliel says, inadvertently he should appeal to Heaven; intentionally he should return the value [of what was eaten] to their place.

One who eats the untithed produce of his fellow must repay him the price of the tithes [within] the untithed produce, the words of Rebbi. Rabbi Yosei b'Rabbi Yehuda says, the price of the unconsecrated produce within it.

An Israelite who ate his produce in its untithed state: Even though he is liable to Heaven on its account, the priest has no portion in them, as it is said about them (Num. 5:9), "any terumah ... [that is offered up is for the priest]," [meaning that] the priest has no portion in them until their terumah is separated. And so to a Levite who ate his tithes in its untithed state: Even though he is liable to Heaven on their account, the priest has no portion in them, as it is said (Num. 18:24), "and this that is offered up as terumah to God"--you have no potion in them until they are offered up (i.e., set aside) as terumah.

One who brings produced from the threshing floor to the city, one who separated terumah and gave it to a priest, first tithe and gave it to a Levite, and poor-tithe and gave it to a poor person may not deduct from them the price of transporting [the produce], but if he designated it [specifically] for them in the threshing floor, he may deduct from them the price of transporting it.

One who sells produce to his fellow and says to him, "The produce that I sold to you is untithed," [or] "This is the meat of a first-born animal," [or] "This is wine of libation," then what they ate, they ate, and [the seller] should return the purchase price to them. Rabbi Shimon ben Elazar says, [if the item sold is] something from which one is repulsed, then what they ate, they ate, and he must return the remainder to them. But something that one is not repulsed from, what they ate, they ate, and he ate, and he deducts the value for them (i.e., he deducts the value of the benefit and reimburses them the balance).

They may not redeem second tithe in Jerusalem at this time (i.e., after the destruction), and they may not separate second tithe in Jerusalem at this time, and they may not deconsecrate second tithe in Jerusalem at this time, and they may not sell second tithe in Jerusalem at this time, and they may not take second tithe out of Jerusalem in this time, and if they took it out, it should be left to rot. [But] they may deconsecrate coins on behalf of produce in Jerusalem in this time. Beit Shammai say, both of them (i.e., the coins and the produce) are considered second tithe, and Beit Hilel say, the coins return to their former status, and the produce returns to its former status.

Beit Hillel say, a person may separate first tithe of demai, and separate its terumah, and eat it, and there is no need to separate second [tithe]. Beit Shammai say, one needs to separate second [tithe]. One who separates the terumah of second [tithe must also] separate the terumah of first [tithe]. One who separates the terumah of first [tithe] need not separate the terumah of second [tithe]. And the halacha is according to the words of Beit Shammai.

[If] he saw someone who separated second tithe, he is believed [to have also separated] first [tithe], the words of Rabbi Eliezer. And the Sages say, [if] he is believed about first [tithe], he is believed about second [tithe], [and if] he is not believed about second [tithe], he is not believed about first [tithe].

[If] he separated terumah, and first tithe, and second tithe, and ate them: On behalf of the same species, he is believed; on behalf of a different species, he is not believed, the words of Rabbi Eliezer. And the Sages say, even on behalf of the same species, he is not believed. For he does not have the right to fix his own [tithes] and come and ruin ours.