10דְּמֵי שְׁבִיעִית אֵין פּוֹרְעִין מֵהֶם אֶת הַחוֹב. וְאֵין עוֹשִׂין בָּהֶן שׁוֹשְׁבִינוּת. וְאֵין מְשַׁלְּמִין מֵהֶן תַּגְמוּלִין. וְאֵין פּוֹסְקִין מֵהֶן צְדָקָה לַעֲנִיִּים בְּבַיִת הַכְּנֶסֶת. אֲבָל מְשַׁלְּחִין מֵהֶן דְּבָרִים שֶׁל גְּמִילוּת חֲסָדִים וְצָרִיךְ לְהוֹדִיעַ. וְכֵן אֵין לוֹקְחִין מֵהֶם עֲבָדִים וְקַרְקָעוֹת וּבְהֵמָה טְמֵאָה וְאִם לָקַח יֹאכַל כְּנֶגְדָּן כְּדֶרֶךְ שֶׁעוֹשֶׂה בְּמַעֲשֵׂר שֵׁנִי. וְאֵין מְבִיאִין מֵהֶן קִנֵּי זָבִים וְזָבוֹת וְיוֹלְדוֹת וְחַטָּאוֹת וַאֲשָׁמוֹת. וְאִם הֵבִיא יֹאכַל כְּנֶגְדָּן. וְאֵין סָכִים כֵּלִים וְעוֹרוֹת בְּשֶׁמֶן שֶׁל שְׁבִיעִית. וְאִם סָךְ יֹאכַל כְּנֶגְדָּן:
Money received for produce of the Sabbatical year may not be used to pay a debt. Nor may one use it to repay shushbinut or return a favor. One should not use it to pay a pledge of charity for the poor in the synagogue. One may, however, send it for purposes associated with the acts of kindness, but one must notify the recipients. Similarly, it may not be used to purchase servants, landed property, or a non-kosher animal. If it was used for those purposes, one should purchase ordinary food with a commensurate sum and partake of it [as befits the holiness of the Sabbatical year], as was explained with regard to the second tithes. One may not purchase pairs of doves for [the sacrifices of] zavim, zavot, or women after childbirth, or sin-offerings or guilt offerings. If he purchased [these offerings with these funds], he should purchase food with a commensurate sum and partake of it [as befits the holiness of the Sabbatical year]. One should not apply oil from the Sabbatical year to utensils or hides. If one did so, one should purchase food with a commensurate sum and partake of it [as befits the holiness of the Sabbatical year].