Second Tithes and Fourth Year's Fruit

After separating the first tithe every year, we separate the second tithe,as [Deuteronomy 14:22] states: "You shall certainly tithe the produce of your crops." In the third and sixth years [of the seven year agricultural cycle], we separate the tithe for the poor instead of the second tithe, as we explained.

The first of Tishrei is the beginning of the year with regard to the reckoning of the tithes for grain, legumes, and vegetables. Whenever the term Rosh HaShanah is used [with regard to crops], the intent is the first of Tishrei. The fifteenth of Shvat is the beginning of the year with regard to reckoning the tithes for fruit-trees. What is implied? If grain or legumes reach "the phase of tithing" before Rosh HaShanah of the third year, the second tithe should be separated from them even though they became fully developed and were gathered in the third year. If, however, they did not reach "the phase of tithing" until after Rosh HaShanah of the third year, the tithe for the poor should be separated from them. Similarly, if fruit from trees reaches "the phase of tithing" before the fifteenth of Shvat in the third year, it should be tithed according to the previous year and the second tithe should be separated from it even though it became fully developed and was gathered at the end of the third year. Similarly, if it reaches "the phase of tithing" before the fifteenth of Shvat in the fourth year, the tithe for the poor should be separated from it even though it became fully developed and was gathered at the end of the fourth year. If it reaches "the phase of tithing" after the fifteenth of Shvat, it should be tithed like the produce of the coming year.

Even though the fruit of carob trees begin to ripen before the fifteenth of Shvat, they should be tithed according to the coming year, since [the obligation to] tithe them is of Rabbinic origin. It appears to me that this applies only with regard to the carobs that grow in Tzalmona or other similar species that are not fit to be eaten by most people. [Hence,] the obligation to partake of them is Rabbinic in origin. It appears to me that other carobs are similar to the rest of the fruit of the trees.

Vegetables should be tithed according to the year when they are harvested. What is implied? If they are harvested on the day of Rosh HaShanah of the third year, the tithe for the poor should be separated from them even though they reached "the phase of tithing" and [indeed,] fully matured in the second year. If they were harvested in the fourth year, the second tithe should be separated from them.

Similarly, among fruit from trees, only an esrog is like a vegetable, [i.e., the laws governing it] whether for tithes or the Sabbatical year are dependent on when it is harvested. What is implied? If it was harvested in the third year after the fifteenth of Shvat, the tithe for the poor should be separated from it even though its growth was completed in the second year. Similarly, if it was gathered in the fourth year before the fifteenth of Shvat, the tithe for the poor should be separated from it. If it was harvested in the fourth year after the fifteenth of Shvat, the second tithe should be separated from it.

Although the laws governing an esrog depend on when it was reaped, when an esrog that grew in the sixth year entered the seventh year, tithes must be separated from it. [This applies] even though it was only an olive size [at the beginning of the Sabbatical year] and became the size of a loaf of bread [during that year].

We apply both the stringencies that apply to trees and those that apply to vegetables to caper berries. Thus if they grew from the second year and then they entered into the third year and were harvested before the fifteenth of Shvat, the first tithe should be separated. Afterwards, another tithe should be separated. Afterwards, it should be redeemed and then given to the poor. The proceeds of the redemption [should be used to purchase food that] is eaten according to the laws of the second tithe. Thus it is as if he separated both the second tithe and the tithe for the poor.

With regard to rice, millet, poppy seed, and sesame seeds, even if the plants took root before Rosh HaShanah, we are concerned only with the completion of [the maturity of] the fruit and thus the tithes are separated as is the produce of the coming year. Similarly, with regard to Egyptian beans, even though a portion of the crop took root before Rosh HaShanah and a portion afterwards, he should gather the entire crop together and separate terumah and tithes from the entire crop as one. For everything depends on the produce reaching maturity.

When one withheld water from onions that do not produce sprouts for 30 days or when one withheld water from onions that are irrigated from three periods before Rosh HaShanah, they should be tithed as produce of the previous year. If water was withheld from them for less than this - and thus they began to dry up before Rosh HaShanah - they should be tithed like produce of the coming year.

[The following rules apply when] Egyptian beans reached a third of their growth before Rosh HaShanah. If they were sown to produce seed, they should be tithed as produce of the previous year. If they were sown to produce vegetables, they should be tithed as produce of the coming year. If they were sown to produce seed and vegetables or they were sown to produce seed and then [the owner changed his mind and] thought to use them for vegetables [as well], he should tithe from the seeds for the vegetables and from the vegetables as seeds. [Different rules apply if the beans] did not reach one third of their growth before Rosh HaShanah. If they were sown to produce seed, they should be tithed as produce of the previous year, but the vegetables that grow should be tithed as they are harvested, provided they are harvested before Rosh HaShanah. If they were harvested after Rosh HaShanah, both the vegetables and the seeds should be tithed as produce of the coming year. If they were sown to produce seed and then [the owner changed his mind and] thought to use them for vegetables [only], the ruling follows his thought. If they were sown to produce vegetables and then [the owner changed his mind and] thought to use them for seed, the thought to use it as seed has no effect on the ruling unless he withholds water from it for three periods when [the plants] would be ordinarily be watered, and [then,] only when [the plants] reached a third of their growth before Rosh HaShanah. [They are, however, governed by different rules] if they did not reach a third of their growth before Rosh HaShanah even though he withheld water from it for three periods when [the plants] would be ordinarily be watered. If he sowed it for the purpose of seed and the entire crop grew into fully grown plants before Rosh HaShanah, the seed is tithed as produce of the previous year and the vegetables are tithed according to when they are harvested. If some of the plants reached their full growth and some did not, to this situation, we apply our Sages' statement: "He should gather the entire crop together." [Thus he should separate tithes from the entire crop as one,] separating tithes from the seed for the vegetables and from the vegetables as seed.

When produce from the second year becomes mixed with produce from the third year or produce from the third year becomes mixed with that of the fourth year, we follow the majority. If it is half and half, we separate the second tithe from the entire quantity, but not the tithe for the poor. [The rationale is that] the second tithe is a more severe obligation, because it is sacred, while the tithe for the poor is ordinary produce. Similarly, when there is a doubt whether produce is from the second year or from the third year, the second tithe should be separated from it.

Whenever [produce] is exempt from the first tithe, it is also exempt from the second tithe and the tithe for the poor. Whenever produce is obligated in the first tithe, it is also obligated in these two. All of the individuals who may separate terumah may also separate [these] tithes and those who are not entitled to separate terumah may not separate these tithes. When any of the individuals with regard to whom it is said that [they should not separate terumah,] but if they separate terumah, the separation is effective separate these tithes, their separation is effective. When any of the individuals with regard to whom it is said that their separation of terumah is ineffective separate these tithes, their separation is ineffective.

When a person separated the first tithe from produce before the obligation to tithe was established, he may snack from it before separating the second tithe. For [separating] the first [tithe] does not create an obligation to separate the second. If, however, an obligation to tithe was established, it is forbidden to snack from it until he separates the second tithe or the tithe for the poor even though he has already separated the first tithe.

Since the second tithe must be brought [to Jerusalem], it should not be brought from the Diaspora, like the firstborn of animals. For this reason, our Sages did not obligate the separation of the second tithe in Syria. It appears to me that the second tithe that is separated in Babylonia and in Egypt should be redeemed and the proceeds taken to Jerusalem. Similarly, it appears to me that the obligation to separate the second tithe in these places was established only so that there would be an obligation to separate the tithe for the poor, so that the poor of the Jewish people could rely on it.

The second tithe should be eaten by its owners within the walls of Jerusalem, as [Deuteronomy 14:23] states: "And you shall eat before G-d, your Lord, in the place He chooses to cause His name to dwell." It must be observed whether the Temple is standing or it is not standing. Nevertheless, we partake of it only while the Temple is standing, for [the verse states]: "the tithe of your grain, your wine, your oil, and the firstborn of your cattle or your sheep." According to the Oral Tradition, it was taught: Just as a firstborn is not eaten except while the Temple is standing, so too, the second tithe is not eaten except when the Temple is standing.

It is pious behavior to redeem the second tithe in this time for the same [value] as they redeemed it when the Temple [stood]. Geonim teach that if a person wants to redeem a maneh's [worth] for a p'rutah, he may so redeem as an initial [measure], [because] one need not be more stringent [with this produce] than with consecrated [produce]. The p'rutah is discarded in the Mediterranean Sea.

Similarly, if one transferred the holiness of a maneh's worth of produce that is the second tithe for a p'rutah's worth of other produce, the holiness is transferred. He should then burn the produce to which he transferred the holiness so that it will not present an obstacle to others, [following the same procedure] as the redemption of neta rivai'i in the present age, as we explained in Hilchot Ma'achalot Assurot.

Just as we do not partake of the second tithe in the present era in Jerusalem, so too, we do not redeem it there, nor transfer its holiness, or sell it. If [produce which is the second tithe] is brought into Jerusalem in the present era, it should not be removed from there. Instead, we leave it there until it rots. Similarly, if one transgressed and removed it from there, he should leave it until it rots. For this reason, we do not separate the second tithe in the present era in Jerusalem. Instead, we remove the produce from the city while it is tevel and redeem it. If it was separated there in the present era, it should be left to rot.

Anyone who eats an olive-sized portion of [produce from] the second tithe or who drinks a revi'it of wine [from such produce] outside the walls of Jerusalem is liable for lashes, as [Deuteronomy 12:17] states: "In your gates, you may not partake of the tithe of your grain, your wine, and your oil." He is liable for lashes for each one individually. Therefore if he partakes of the three outside the walls [of Jerusalem], he is liable for three sets of lashes, for it is stated: And you shall eat before G-d in the place He chooses to cause His name to dwell." It must be observed whether the Temple is standing or it is not standing. Nevertheless, we partake of it only while the Temple is standing, for [the Torah states]: "And you shall eat before G-d... the tithe of your grain, your wine, your oil," and "You may not partake of the tithe of your grain, your wine, and your oil." Why does [the Torah] mention them individually instead of saying: "Do not partake of them in your gates?" To make one liable for each one individually.

According to Scriptural Law, one is not liable for lashes unless he partakes of produce [from the second tithe] after it had entered the walls of Jerusalem [and was removed], as it is written: "You may not partake... in your gates" and "And you shall eat before G-d." [Implied is that] since the produce enters the place where it should be eaten and then it was eaten outside [that place], one is liable for lashes. If, however, one ate such produce before it entered Jerusalem, he should be given stripes for rebellious conduct.

[The following rules apply if] a portion of [produce from the second] tithe is inside [Jerusalem] and a portion is outside. One who eats from the portion that has not entered [the city] should be given stripes for rebellious conduct. If one eats the portion that entered outside [the city], he is liable for lashes.

We do not redeem the second tithe in Jerusalem unless it became impure,

Once produce from the second tithe - even if it is demai - is brought into Jerusalem, it is forbidden to remove it from there, for it has already been taken in by [the city's] barriers. Similar concepts apply with regard to produce purchased with money [from the redemption of] the second tithe, as [implied by] the verse: "And you shall eat before G-d your Lord." If a person transgressed and took [such produce] out of Jerusalem or it was taken out inadvertently, it should be returned and eaten in Jerusalem. [The concept that produce from the second tithe that was brought into Jerusalem is] taken in by its partitions is a Rabbinic decree. Even produce from [the redemption of] the second tithe whose fifth is not worth a p'rutah which is [observed] by virtue of Rabbinic decree [alone] is taken in by [the city's] partitions and it is forbidden to remove it. Money from [the redemption of] the second tithe, by contrast, may be brought into Jerusalem and then removed.

When produce for which the tasks involved in its preparation have been completed is taken through Jerusalem and then removed, [its owner] cannot separate tithes from it from other produce which has not been brought into Jerusalem yet. Instead, the second tithe from this produce should be [separated,] and returned and eaten in Jerusalem. It cannot be redeemed outside the city. Even if one designates the entire quantity of produce which was removed as the second tithe for produce that was not yet brought [to Jerusalem], it must be returned and eaten in [that city]. This is a stringency associated with the walls of Jerusalem. Once [produce] is taken in by them, it has been taken in.

When produce for which the tasks involved in its preparation have not been completed, e.g., baskets of grapes that are being taking to the vat or baskets of figs that are being taken to dry, is taken through Jerusalem and then removed, it is permitted to redeem the second tithe from them outside Jerusalem. Similarly, the second tithe from produce that is demai may be redeemed outside [of Jerusalem] even though the tasks involved in its preparation have been completed and it passed through the city.

[The following laws apply when] produce from the second tithe which became impure in Jerusalem was redeemed. If it became impure through contact with a secondary source of impurity, it is forbidden to remove it.[Instead,] it should be eaten within [the city]. If it became impure as a result of contact with a primary source of impurity or it became impure outside [the city] even through contact with a secondary source of impurity, it may be redeemed and eaten in any place, even though it was brought into Jerusalem.

When does the above apply? When it was brought in with the intent that the barriers of [the city] would not take it in. If, however, he did not make such a stipulation, since it entered the city and it is ritually pure according to Scriptural Law, it is taken in by [the city's] barriers and should not be removed. For a secondary source of ritual impurity does not impart impurity to another entity according to Scriptural Law.

It is permitted to partake of chilba from the second tithe while it is in its fresh state, for then it is fit to be eaten. Similarly, vetch from the second tithe may be eaten while it is fresh. If one made a dough from them, it is permitted to take it into Jerusalem and remove it, because vetch is not considered as [ordinary] produce. If it became impure in Jerusalem, it may be redeemed and eaten outside [the city].

When a tree is standing within the walls of Jerusalem and its branches extend outside the wall, produce from the second tithe should not be eaten under [those] branches. If, however, produce from the second tithe was brought under its branches, it can no longer be redeemed, because it is considered as if it was brought into Jerusalem.

[The following rules apply when] houses positioned at the side of the wall with their entrances within the wall, but the length of the house extends outside the wall. [The portions of the house that] are within the wall are considered as being within the city with regard to all matters. In those which are outside the wall, we may not eat [the produce of the second tithe] and as a stringency, produce from the second tithe should not be redeemed there. If the length of the house extends within [the wall] and the entrance is outside, [the portion that are] outside the wall are considered as outside the city. We may re redeem [produce from the tithes] there and may not partake of it there. [In the portion that is within the wall], we may not eat [such produce] there and as a stringency, we may not redeem it. The windows and the breadth of the walls are considered within the city.

A person who partakes of produce from the second tithe in a state of ritual impurity is liable for lashes, as [implied by Deuteronomy 26:14]: "I did not consume it in a state of impurity." [This applies] whether the produce is impure and the person partaking of it is pure or the produce is pure and the person partaking of it is impure, provided he partakes of it in Jerusalem before it is redeemed. For one is liable for lashes for partaking of such produce in a state of ritual impurity in a place where it is fit to partake of it. If, however, one partakes of it in a state of ritual impurity outside of Jerusalem, he is liable for stripes for rebellious conduct.

Once it has become impure, it even forbidden to use such produce [as fuel] to kindle a lamp until it is redeemed, as [implied by]: "I did not consume it in a state of impurity."

We already explained, that when produce from the second tithe becomes impure, it should be redeemed and eaten- even in Jerusalem. The proceeds [from its redemption] should [be used to purchase food that is] eaten in a state of ritual purity according to the laws governing produce from the second tithe, as will be explained. Even if all the produce became impure while it was tevel, one should separate the second tithe in a state of ritual impurity and redeem it.

An uncircumcised person is considered as if he is ritually impure. If he partakes of produce from the second tithe, he is liable for lashes according to Scriptural Law as he is liable for lashes for partaking of terumah. [This equivalence is established, because] terumah is referred to as "holy," and produce from the second tithe is referred as "holy," for [Leviticus 27:30] describes it as being "holy unto G-d." When a person who was impure immerses himself [in a mikveh], he may partake of produce from the second tithe even though the sun has not set that day.

When a person partakes of produce from the second tithe in a Scripturally defined state of aninut, he is liable for lashes as [implied by Deuteronomy 26:14]: "I did not consume it in a state of aninut." [This applies,] provided he partakes of it in the place we are commanded to partake of it, [i.e.,] in Jerusalem. If, however, he partook of such produce outside Jerusalem in a state of aninut or partook of it in Jerusalem in a Rabbinically defined state of aninut, he is given stripes for rebellious conduct.

Who is an onain? One is mourning for one of the relatives for whom he is obligated to mourn on the day of their death is an onain according to Scriptural law. At night, he is an onain according to Rabbinic decree. [This is derived from Leviticus 10:19]: "If I would partake of a sin offering today, would it find favor in the eyes of G-d?" [Implied is that the day is forbidden, but the night is permitted. If the deceased remains [unburied] for several days and is not buried until afterwards, [his relatives are] onanim according to Rabbinic decree throughout the days from the day of death until the day of the burial. [The status of] the day of burial is not extended until [the following] night.

[This restriction does not apply] to the second tithe alone, [but also] to all sacrificial foods. If one partakes of them in a Scriptural state of aninut, he is liable for lashes. In a Rabbinic state of aninut, he is liable for stripes for rebellious conduct.

Produce from the second tithe, nor produce purchased with money from the second tithe, nor money from the redemption of the second tithe should not be given to a common person, because we operate under the assumption that he is impure. It is permitted to partake of produce from the second tithe that was separated from demai in a state of aninut and it may be given to a common person, provided he eats [an equivalent amount of produce] in place of them. Produce from the second tithe should not be entrusted [to a colleague for safekeeping], not even to a chavair, lest he die and the produce will continue in the possession of his son, who is a common person. One may, however, entrust produce from the second tithe separated from demai to a common person.

It is forbidden to cause the loss of even a small amount of produce from the second tithe on the journey [to Jerusalem]. Instead, one must transport it in its entirety or the proceeds [from its redemption] to Jerusalem. It is, however, permitted, to cause the loss of a small amount of produce from the second tithe separate from demai on the journey. What is meant by a small portion? Less than the size of a dried fig, whether it is eaten whole or sliced. We may not, however, cause the loss of a portion the size of a dried fig. When a person separates a portion less than the size of a dried fig from produce from the second tithe separated from demai, he may give it to a common person provided he eats [a comparable portion in Jerusalem] in exchange for it. At the outset, he should not set it aside to be lost, for produce should not be set aside to be lost.

The produce of the second tithe may be used to eat and to drink, as [implied by Deuteronomy 14:23]: "And you shall eat before G-d, your Lord." Smearing oneself is considered as drinking. It is forbidden to use [this produce] for any of one's other needs, to purchase utensils, clothes, or servants, as [ibid. 26:14] states: "I did not give from it to a corpse," i.e., I did not use it [to purchase] an object that does not maintain the body. If a person uses this produce for other purposes, even for a mitzvah, e.g., he uses it to purchase a coffin and shrouds for an abandoned corpse, he must eat other food in place of it, according to the laws governing the second tithe.

[With regard to produce from the second] tithe: One should eat produce that is normally eaten, drink what is normally drunk, and smear on oneself what is normally smeared. He should not smear wine or vinegar, but he may smear oil. He should not squeeze fruit to extract its juice with the exception of olives and grapes. We do not mix spices with oil, but do so with wine. We do not require a person to eat bread that has become moldy or oil that has become rancid. Instead, as soon as it has become spoiled to the point that it is not fit for human consumption, its holiness has departed from it.

Whatever parts of produce from terumah that non-priests are permitted to eat may also be eaten from produce of the second tithe like ordinary produce. When [grape] dregs from the second tithe were placed in water, the first [quantity of drink produce] is forbidden like the produce from the second tithe. The second is permitted, like ordinary produce. [If the produce of the second tithe was] from demai, even the first quantity is permitted.

When honey and spices fell into wine from the second tithe and improved its flavor, the improvement is judged proportionately. Similarly, if fish were cooked with leek from the second tithe and their flavor was improved, the improvement is judged proportionately.

When a dough made with flour from the second tithe was baked and improved, the improvement is accredited to the second tithe. This is the general principle: Whenever the improvement is obvious, if the volume of the produce is increased, the improvement is judged proportionately. If the volume of the produce is not increased, the improvement is accredited to the second tithe alone. Whenever the improvement is not obvious, the improvement is attributed to the second tithe alone even when the volume is not increased.

What is meant by the phrase "the improvement is judged proportionately"? Honey and spices worth a zuz fall into wine from the second tithe that is worth three [zuz], increasing its volume and improving its flavor. The combined worth is now five zuz, we consider the worth [for the tithes] as four and a fourth. Similar rules apply with regard to other substances.

Although produce from the second tithe may be used for smearing, it should not be placed on a foot infection or on boils, nor may it be used as an amulet or the like, because it was not intended to be used as medication.

The second tithe is considered the property of the Most High, as [Leviticus 27:30] states: "It is G-d's." Therefore it cannot be acquired [when given] as a present, unless one gives a colleague tevel and he separates the second tithe from it. It may not be used to consecrate a woman, nor may it be sold, nor may it be taken as security. It may not be exchanged, nor may it be given as surety.

What is meant by the prohibition against taking it as security? One should not enter [the debtor's] home and take produce from the second tithe of his as security. If one transgressed and took such produce as security, it is expropriated from him. What is meant by the prohibition against giving it as surety? One should not tell a colleague: "Take this produce from the second tithe. Keep it in your possession and lend me money because of it." What is meant by the prohibition against exchanging it? A person should not tell a colleague: "Here is wine from the second tithe for you and give me oil from the second tithe." He may, however, tell a colleague: "Here is wine from [the second tithe] for you, but I don't have oil." If his colleague desires to give him oil, it is permitted, because he did not exchange it with him. He merely notified him that he lacked it. Thus, if that person desired to give him, he may.

We do not use produce from the second tithe as a weight for anything, even for golden dinarim. [This is forbidden] even to [weigh coins] onto which the holiness from other produce will be transferred. [This is] a decree, [enacted] lest he balance his scales on this basis and the produce be lacking in weight. Thus if he uses them to weigh coins upon which to transfer the holiness of other produce from the second tithe, he will be redeeming such produce for less than its worth.

When brothers divide produce from the second tithe [left them in an estate], they should not weigh them against each other. Similarly, coins [upon which the holiness of] the second tithe [has been transferred] should not be weighed against each other. [Such coins] should not be sold, nor exchanged, nor given as surety. One may not give them to a moneychanger to use to create an impression. One may not lend them to boost his image. It is, however, permitted to lend them so that they will not rust.

We may not use [this money] to repay loans. They may not be used as wedding gifts, nor may they be used to repay favors. They may not be used to pay for charity levied upon him in the synagogue. One may, however, send them [as gifts] for charitable purposes. One must, however, [notify the recipient].

A person should not tell a colleague: "Bring this produce to Jerusalem and take your wages from it," for such an arrangement is equivalent to taking his wages for transporting the produce to Jerusalem. He may, however, tell him: "Bring it to Jerusalem so that we can eat it and drink it there."

In Jerusalem, a person may ask a colleague to smear oil from the second tithe upon him even though the oil also becomes smeared on the colleague's hand. This is not considered as a wage for smearing it upon him.

We have already explained that the produce from the second tithe belongs to the Most High. Therefore we say that one who steals produce from the second tithe is not obligated to make a double payment, nor is one who robs it obligated to add a fifth.

When a person consecrates produce from the second tithe to the Temple treasury, the one who redeems it should redeem it with the intent of giving what is due to the Temple treasury to it and what is due to the second tithe to it.

A person who desires to redeem produce from the second tithe should redeem it according to its worth and say: "These coins take the place of this produce" or "The holiness of this produce is transferred to these coins." If he did not make such an explicit statement, but merely set aside the coins equivalent to [the value of] the produce, it is sufficient. He need not make an explicit statement. The produce then is considered ordinary produce and the coins must be taken to Jerusalem and spent there, as [Deuteronomy 14:24] states: "When the journey will be too great for you, because you cannot transport it...."

Similarly, if a person desires to transfer the holiness of produce from the second tithe to other produce, he should bring the other produce to Jerusalem and eat it there. He should not transfer the holiness of produce from one species to produce from another species, nor from high quality produce from one species to lower quality produce even if it is of the same species. If, however, he transferred the holiness of produce in these instances, the transfer is effective.

A person who redeems produce from the second tithe should recite a blessing: "[Blessed are You...] who sanctified us with His commandments and commanded us concerning the redemption of the second tithe." If he transferred the holiness to other produce or he transferred the holiness of money to produce, he should recite the blessing: "...concerning the transfer of the holiness of the second tithe." A person who redeems or transfers the holiness of demai need not recite a blessing.

When one redeems produce from the second tithe, he should not redeem it as the second tithe, but rather as ordinary produce. He should say: "How much is this ordinary produce worth." [This applies] even if everyone knows that the produce is from the second tithe, so that it will not be disgraced.

The holiness of coins [used to redeem produce from] the second tithe should not be transferred to other coins. [This applies] whether both sets of coins were silver or both were brass, the first set was silver and the second brass, or the first set was brass and the second silver. If one transgressed and transferred the holiness, the transfer is effective.

[Outside of Jerusalem,] the holiness of money of the second tithe should not be transferred to produce. If such a transfer was made, the produce should be brought to Jerusalem and eaten there. [Similarly, the holiness of money from the second tithe] should not be transferred to living domesticated animals, beasts, or fowl. If one [attempted to] make such a transfer, the holiness of the second tithe is not transferred. [This is a decree,] lest one raise them in herds. If one transferred the [holiness of such funds] to animals that were slaughtered, they are considered as produce. They must be brought to Jerusalem and eaten there and the money is considered as ordinary funds.

In a pressing situation, it is permitted to transfer the holiness of silver coins to brass ones. One should not maintain this situation, however. Instead, [when he has] a respite he should transfer the holiness of the brass back to silver coins.

As an initial preference, one may transfer the holiness of coins of the second tithe from demai, transferring the holiness from silver to silver, from silver to brass, from brass to brass, and from brass to produce. That produce should be brought to Jerusalem and eaten there.

The produce from the second tithe may only be redeemed for silver, as [implied by Deuteronomy 14:25]: "And you shall bundle the silver." Similarly, if a person redeems the silver for himself and adds a fifth, that fifth must be silver like the principal. One should not use uncoined silver for the redemption [of the second tithe]. Instead, one must use silver imprinted with an image or with writing. If one [attempted to] redeem [produce from the second tithe] with silver bullion or the like - this is referred as an asimon - his actions are of no consequence. We may not redeem [produce from the second tithe] with [a coin less valuable] than a p'rutah, because this is considered as redeeming with an asimon.

We may not redeem [produce from the second tithe] with a coin that is not legal tender in that place and at that time, as [implied by ibid.:26]: "And you shall exchange the silver for anything your heart desires." [Implied is that the silver] must be fit for exchange. A coin minted by kings of an earlier era may be used for redemption if it is still circulated as currency.

We may not redeem [produce from the second tithe] with coins that are not in one's possession, as [implied by] the verse: "And you shall bundle the silver in your hand." If a person's pouch fell into a cistern, but it is possible for him to remove it from there, he may use [the coins in] it for redemption, for it is [still] in his domain.

[The following rules apply when] one was traveling on the road, carrying money, and a man of force was approaching him. If he could save [his money, even] with difficulty, he can use it to redeem produce of the second tithe in his home. If he cannot, and he says: "The holiness of the produce that is in my house is transferred to this money," his statements are of no consequence.

When a person sets aside money upon which to transfer the holiness of produce from the second tithe, he may [continue to] redeem his produce under the assumption that the money exists in his possession. If he discovers that the money has been lost, he must be concerned about all the produce that he redeemed with that money.

When a person located in Tiberias has money in Babylonian coinage in Babylon, he may not transfer the holiness [of the produce of the second tithe] to them. If, by contrast, [although he is in Tiberias,] he possesses money of Tiberian coinage in Babylon, he may transfer the holiness [of the produce of the second tithe] to them. Similarly laws apply in all analogous situations.

When a person says: "The holiness of produce from the second tithe is transferred to the first sela that I will take out of this wallet," "...on the sela I will receive when I exchange this golden dinar," "...on the pundiyon I will receive when I exchange this sela, the transfer is effective. The sela that he will take out or receive in exchange is money of the second tithe.

When a person says: "The holiness of the produce of the second tithe is transferred to the sela in my son's possession, the holiness is not transferred. Perhaps the sela was not in his possession at that time.

When a person redeems the produce from the second tithe before he separates it, e.g., he says: "The second tithe of this produce is redeemed with this money," his statements are of no consequence and the tithes have not been defined. If, however, he says: "The second tithe from this produce is in its northern portion" or "...in its southern portion and its holiness is transferred to this money," the redemption is effective.

When the produce of the second tithe is redeemed, it should be redeemed for its fair value. One may, however, value it at the buying price, i.e., what the storekeeper would pay if he purchased it and not the price he would charge if he sold it. Similarly, he may pay money according to the rate that a moneychanger would pay and not according to the rate he would charge. If a person transgresses and redeemed [produce] worth a maneh with [a coin] worth a p'rutah, the holiness [of the produce] is transferred.

[The following laws apply if] a sela was lacking a sixth or less [than its weight]. If it would be accepted [in business dealings even] with difficulty, one may transfer the holiness a sela's worth [of produce of the second tithe] to it without concern. If one redeemed [produce] with a sela and it was discovered to be unacceptable, he should exchange it.

One should not redeem produce from the second tithe by estimation. Instead, one should be precise concerning its volume or its weight and give their value. If the value [of the produce] was known, he may redeem it in the presence of only one person. If its value was not known, e.g., wine that had begun turning into vinegar, produce that spoiled, or coins that corroded, he should redeem them according to the appraisal of three merchants. [It is acceptable] even if one of them is a gentile or the owner of the produce of the second tithe. It is even acceptable to redeem [produce] based on the appraisal of a man and his two wives. We compel the owner to make the first bid [to redeem the produce]. This is a stringency applied with regard to produce from the second tithe over consecrated property.

We should not transport produce from the second tithe from one place to another to redeem it there. When a person transports produce from a place where it is expensive to a place where it is inexpensive, he should redeem it according to its value in the place he is redeeming it. If it is demai, we may redeem it at the inexpensive price, since it was possible to sell it at that price.

If a person possessed produce from the second tithe in his granary and spent money to transport them from his house to the town, thus causing the value of the produce to increase, he should redeem it according to the price in the city. He forfeits the expenses he undertook.

When a man redeems his produce for the second tithe for himself - whether it is from his own crops, he acquired it as an inheritance, or it was given to him while tevel as we explained, he must add a fifth [of the new total]. [Thus] if it was worth four, he should give five, as [Leviticus 27:31] states: "If a man will redeem from his tithes, he shall add a fifth to it."

When a woman redeems produce for the second tithe that she separated, she is not required to add a fifth. According to the Oral Tradition, we have learned: "If a man [will redeem from] his tithes," excluding a woman. Similarly, if a man redeems [money used to] redeem produce from the second tithe for himself, he must add a fifth.

When a person redeems the produce of his second tithe and adds a fifth, and then redeems the money itself a second time, he must add a second fifth of the principal alone. He need not add a fifth for the original fifth.

When the fifth of the produce of the second tithe is not worth a p'rutah, [the person redeeming it] need not add a fifth. Similarly, when the worth of the produce of the second tithe is unknown, it is sufficient for him to say: "The holiness of the produce and its fifth are transferred to this sela." Whenever a person does not redeem produce from the second tithe with his own money, he need not add a fifth. [When one redeems] produce from the second tithe that is demai, he need not add a fifth.

When a person is redeeming produce of the second tithe and he has other produce from the second tithe that was not redeemed whose fifth is not worth a p'rutah, it is sufficient for him to say: "The holiness of it and its fifth are transferred to the money [set aside] originally." [This leniency is granted,] because it is impossible to require a person to be precise with his money.

When a person redeems produce from the second tithe for more than its worth, that additional value is not considered as money from the second tithe.

When the owner of the produce bids a sela to redeem it and another person also bids a sela, the owner is given precedence, because he is required to add a fifth. If, however, the owner bids a sela and another person bids a sela and a p'rutah, that other person is given precedence, because he increases the principal.

It is permitted to act "guilefully" with regard to the redemption of produce of the second tithe. What is implied? A person may tell his son or daughter who are beyond majority or his Hebrew servant: "Here is this money. Use it to redeem this produce from the second tithe," so that they will not have to add a fifth. He should not say, however: "Use them to redeem it for me." Similarly, he is not required to add a fifth if he tells them: "Redeem it for me using your money."

He should not, however, give money to redeem [the produce] to one of his sons or daughters who are below majority or to his Canaanite servants or maid-servants, because they do not have an independent financial capacity. If he gave the money to his Hebrew maidservant, his words are effective if [the obligation to separate] the second tithe from this produce is Rabbinic in origin, e.g., produce grew in a flowerpot without a hole. [The rationale is that] a Hebrew maidservant is a minor and a minor can acquire property for others only with regard to matters of Rabbinic Law.

Similarly, a person may act with guile and give produce from the second tithe as a present while it is still tevel and while giving it say: "The holiness from [the second tithe of] this produce is transferred to the money I have at home."

Two brothers, two partners, a father and his son, may redeem produce from the second tithe for each other so that they will not have to add a fifth. When a woman brings produce from the second tithe to her husband's home, the husband does not acquire it as his own, since it belongs to the Most High, as we explained. Therefore, if he redeems it, he need not add a fifth.

A person who redeems produce from the second tithe for himself, who paid the principal, but did not pay the additional fifth, should not partake of [the produce] until he pays the fifth. [This applies] even on the Sabbath. [And it applies] even though the payment of the fifth does not hold back the transfer of holiness [from the produce to the coins]. Indeed, that transfer takes place. [This restriction is] a decree, lest the person be negligent and fail to pay.

If a person desires to exchange money from the redemption of the second tithe for golden dinarim, so that his burden will be lighter, he may. Even if he exchanged [the two] with his own money, he need not add a fifth, for this is not considered as redemption.

When a person exchanges a sela of money from the second tithe - whether in Jerusalem or outside the city - he should not exchange it entirely for brass coins. Instead, it should be divided into a shekel's worth of silver coins and a shekel's worth of brass coins.

It is permissible to transfer the holiness of money of the second tithe together with produce from the second tithe to money, provided the produce is worth less than a dinar. If, however, [the produce] is worth a dinar, its holiness should not be transferred together with that of money. Instead, [it should be transferred] by itself. What is implied? A person possessed produce that was worth a dinar and three dinarim that were of the second tithe, he may not transfer the holiness of the entire amount to one sela. If, however, he has a half a dinar of produce and a half a dinar of money, he may transfer the holiness of both to one dinar.

[The following rules apply when] ordinary money and money from the second tithe become scattered [in the same place]. If he gathered from both sides, what he gathers belongs to the second tithe until he reaches the original amount and then the remainder is ordinary produce. If he mixed the coins together and grabbed a handful or gathered only from one side, he should calculate the percentage proportionately. What is implied? There were 200 coins of the second tithe and 100 ordinary coins. They became scattered. He mixed them and picked them all up, but found only 270, 180 are the second tithe and 90 are ordinary coins. This is the general principle. Those that are gathered are considered as the second tithe. Those that are mixed together are divided according to the percentage. He should make a stipulation and say: "If those in my hand are from the second tithe, the remainder are ordinary money and if they are ordinary money, the holiness from the coins from the second tithe wherever they are is transferred to them."

When a sela of the second tithe becomes mixed with a sela of ordinary money, one should bring coins - even brass coins - worth a sela and say: "Wherever the sela of the second tithe is, its holiness is transferred to these coins." Afterwards, he should chose the better of the two [selaim] and transfer the holiness of the brass coins to it. Thus the better sela has been become the money of the second tithe.

When [a father] tells his son: "Produce from the second tithe is found in this corner," and is found in another corner, it is ordinary produce. If he told him: "A maneh there," and 200 were discovered, the remainder is ordinary money. "There are 200," and only a maneh was discovered, it is ordinary money. If he left a maneh and discovered 200 or 200 and discovered a maneh, the entire amount is ordinary money. [This applies] even if the money is found in two wallets.

If his father told him: "I have a pouch [with produce] from the second tithe at home," and [the son] found three pouches, the greater one is [considered as containing produce from] the second tithe and the remainder are [considered as containing produce containing] ordinary produce. Nevertheless, he should not make use of [the produce from] the smaller pouches until he transfers their holiness to the greater one.

[The following laws apply when] a person loses his power of speech. If he was asked: "Is your produce from the second tithe in this-and-this place?" and he nodded his head, he should be tested three times like he is tested with regard to a bill of divorce. [If it is proven that he understands what he is being told,] his message has consequences.

If one was told in a dream: "The produce from the second tithe of your father that you are seeking is in this-and-this place," [the statements are of no consequence. This applies even] if he found the produce there like he was told. For words communicated in a dream are of no significance at all.

Although a person tells his sons: "Even if you are dying, do not touch [what is in] that corner," if money is found there, it is considered as ordinary money. [Different laws apply if] he buried money in their presence and told them: "It belongs to so-and-so" or "It is from the second tithe." If it appears that he is speaking with guile, we do not pay attention to his words. If it appears that he is serious, his words are given weight.

When a person finds a container with the letter mem written on it, its contents [are considered as] the second tithe. When there is a dalet written on it, its contents are considered demai; a tet, tevel; kuf, for a sacrifice. If the container was metal, the container and its contents were consecrated for a sacrifice. For in dangerous times, they would write one letter from the name [as a sign].

When coins - even golden dinarim, together with silver, and [brass] coins - are found in Jerusalem, they are considered as ordinary money. [The rationale is that] the streets of Jerusalem are swept every day. If a shard upon which was written ma'aser, it is considered as the second tithe. When does the above apply? During the majority of the days of the year. On the pilgrimage festivals, by contrast, all [the money found] is considered as from the second tithe.

Money which is found in front of a seller of livestock in Jerusalem is always considered as from the second tithe. We operate under the assumption that the majority of the clients are bringing money from the second tithe and using it to purchase animals. [Money] which is found on the Temple Mount is always considered as ordinary funds. We operate under the assumption that it came from the Temple treasury and the treasurers had already transferred its holiness to an animal.

[The following rules apply when] money is found in a chest that had been used for both ordinary produce and the second tithe. If the majority of the people who placed money [in the chest placed money] from the second tithe, the money is considered as from the second tithe. If the majority placed ordinary money, the money is considered as ordinary money. If the ratio is half and half, the money is considered as ordinary money.

When one find produce between produce of the second tithe and produce that is terumah, it should be included among the type to which it is closest. If it is equidistant [from both], it should be eaten according to the stringencies that apply to both. Thus it is forbidden to non-priests; one must wash his hands [before partaking of it], and must wait until sunset [on the day of one's purification before partaking of it] like terumah. [Similarly,] it is forbidden to one in an acute state of mourning and must be brought [to Jerusalem] as required of the second tithe. Similar principles apply with regard to coins that are found between ordinary coins and coins from the second tithe.

When produce that is from the second tithe of demai and produce that is definitely from the second tithe are mixed together, [the mixture] must be eaten according to the more stringent requirements.

When produce from the second tithe becomes mixed with ordinary produce, [the mixture] should be eaten in a state of ritual purity in Jerusalem or the second tithe should be redeemed. Therefore if such a mixture takes place in Jerusalem, even the smallest amount of the same species becomes forbidden [to be eaten as ordinary produce]. Since the produce is in Jerusalem, it is considered as an entity that can be permitted and should be eaten in a state of ritual purity.

When a person sows produce from the second tithe after it had entered Jerusalem, the produce which grows is considered as produce from the second tithe. If he sows it before it enters Jerusalem, the produce which grows is considered as ordinary produce even if its seed does not decompose. [Preferably, however,] it should be redeemed at the time it was sown.

When produce from the second tithe is mixed with other substances, it is considered as nullified when mixed with a simple majority. To which produce from the second tithe does this apply? To produce that entered Jerusalem and then departed from there and afterwards, the walls of the city fell. Thus it is impossible to return it to [the holy city] and it is impossible to redeem since it has already entered that place. [This applies] even though [its fifth] is not worth a p'rutah. It is a substance that has no way to be permitted and is therefore nullified by a simple majority, as stated in Hilchot Issurei Ma'achalot.

Produce that was purchased with money from the second tithe should not be redeemed outside Jerusalem unless they contracted ritual impurity from a primary source of ritual impurity. Instead, they should be brought to Jerusalem and eaten there.

This is the stringency of produce purchased with money from the second tithe over the produce of the second tithe itself. If, however, it contracted ritual impurity from a secondary source of ritual impurity, it should be redeemed and eaten in Jerusalem.

Money from the second tithe should be used only to purchase food for humans that grows from the earth or grows from the products of the earth, e.g., those entities explicitly mentioned in the Torah [Deuteronomy 14:26]: "Cattle, sheep, wine, and strong drink."

For this reason, we do not purchase water, salt, truffles, and mushrooms with money from the second tithes, because they are not products of the earth. Similarly, one should not purchase produce that is attached to the earth or produce that cannot be brought to Jerusalem, because this does not resemble cattle and sheep.

Honey, eggs, and milk are considered like cattle and sheep. Even though they are not products of the earth, they are the products of its products.

A mixture of water and grapes that has not turned to vinegar should not be purchased with money from the second tithe, because it is like water. Once it turns to vinegar, it can be purchased [with these funds] like wine or strong drink. If one purchased it before it fermented and then it fermented, it is acquired by the second tithe.

When does the above apply? When one mixed three units of water and received less than a fourth unit of the mixture. If, however, one mixed three units and received four, the mixture is considered as diluted wine and may be purchased with money from the second tithe.

Buds from branches and carob trees before they become sweet may not be purchased [with money from the second tithe]. After they become sweet, they may be purchased [with those funds]. But luf, mustard, vetch, and other produce that is pickled may be purchased [with these funds], whether they have already become sweet or not. Date hearts may be purchased with money from the second tithe.

Safron may not be purchased [with these funds], for it serves only as a coloring. Similar laws apply in all analogous situations involving herbs that provide an aroma, color, or taste. Since these herbs are not [included] in foods to be eaten for their substance, only for their flavor, they should not be purchased with money from the second tithe. Therefore spices, pepper, costus, chiltit, safflower, and the like may not be purchased with money from the second tithes.

Anise, when used to flavor a cooked dish, should not be purchased with money from the second tithe. If it is used for a dip or the like, in which instance, it is part of the food itself, it can be purchased with money from the second tithe. If one mixed water and salt and put oil into it, it is considered as brine and may be purchased with money from the second tithe. The cost of the water and the salt should be included in the cost of the oil.

One may not use money of Maaser Sheni to purchase produce that is terumah, because by doing so, one limits the consumption of both [the terumah] and [the second tithe]. For terumah may only be eaten by priests on the evening [after they immersed themselves]. It is permitted to those in the acute state of onein mourning and can be eaten in any place. The second tithe, by contrast, is permitted to non-priests and those who immersed themselves that day. It is forbidden to one in the acute state of onein mourning and must be eaten in Jerusalem. Thus, [by purchasing terumah with such funds,] one restricts the consumption of the second tithe and the consumption of terumah.

A domesticated animal to be offered as a peace offering may be purchased from the money of the second tithes, since peace offerings may be eaten by non-priests. At the outset, [pilgrims] would purchase animals with the money of the second tithe to partake of them as ordinary meat so that they would not be offered on the altar. [Hence,] the court decreed that one could not use these funds to purchase a domesticated animal unless it was brought as a peace offering. One may, however, use these funds to purchase non-domesticated animals or fowl, for these are unfit for peace offerings.

The produce of the Sabbatical year may not be purchased with money from the second tithes, because there is an obligation to destroy it, as will be explained.

When a person purchases salt, produce that is still attached [to the ground], or produce that cannot be brought to Jerusalem, they are not acquired by the second tithe even though the money is now considered as ordinary funds.

When a person inadvertently purchases produce outside of Jerusalem with money from the second tithe, the seller is compelled to return the money to the owner and it is considered as the second tithe as it was originally. If he makes the purchase intentionally, the produce he purchased must be taken to Jerusalem and eaten there. [In the age when] the Temple no longer exists, they should be put aside until they rot.

Similarly, a domesticated animal should not be purchased with money from the second tithe outside of Jerusalem. If one purchased it unknowingly, the money should be returned to its [owner]. If it was done intentionally, it should be brought to Jerusalem and eaten there. [In the age when] the Temple no longer exists, [the animal] and its hide should be buried.

[The following laws apply when] one purchases servants, land, or an unkosher animal, whether intentionally or unintentionally, [with money from the second tithe]. If the seller fled, [the purchaser] should [purchase food] with the amount of money he spent and eat it in Jerusalem under the restrictions applying to the second tithe. This is the general principle: If the seller fled or died, whenever one spent the money of the second tithe on matters other than food, drink, and daubs, he must partake of an equivalent [value of food in Jerusalem]. If the seller was present, the money should be returned to [the original owner]. Similarly, if a person brought burnt offerings, sin offerings, or guilt offerings from the money of the second tithe, he must partake of an equivalent [value of food in Jerusalem].

When a person [used money from the second tithe to] purchase a non-domesticated animal for a peace offering or a domesticated animal to be eaten as ordinary meat, it is as if he [used it to] purchase an ox for plowing and the animal is not designated as a peace offering. If he purchased a domesticated animal to be offered as a peace offering and it became blemished, the holiness of the second tithe leaves it. It should be redeemed and the funds are not considered as money from the second tithe. Nevertheless, if he redeems it himself, he must add a fifth of its value.

When one consecrates money from the second tithe for [the purpose of purchasing] a peace offering, the consecration is not effective, for the sanctity of the peace offering does not encompass [an entity already] sanctified to the second tithe. For the second tithe is the property of the Most High. Needless to say, this applies if he consecrates the produce of the second tithe itself for the purpose of purchasing] a peace offering, the consecration is not effective.

[The following laws apply when a person] partakes of entities consecrated to the second tithe as ordinary produce [outside of Jerusalem], even intentionally. If he partook of the produce from the second tithe itself, he should cry out to heaven. If he [used] money from the second tithe [to purchase other food that] he ate, the money should be returned to its [owner] and he should bring them to Jerusalem and partake of them there. Alternatively, if the money cannot be returned, he should [purchase food] with the amount of money he spent and eat it in Jerusalem.

When a person [used money from the second tithe to] purchase a domesticated animal for a peace offering or a non-domesticated animal for ordinary meat from a person who is not a merchant and is not precise, the hide is considered as ordinary property. This applies even if the value of the hide is greater than the value of the meat. When, by contrast, a person purchases an animal from a merchant, the hide is not considered as ordinary property.

Similar laws apply when a person purchases jugs of wine that are sealed. In a place where it is customary for these jugs to be sold while sealed from a person who is not a merchant, the jugs are considered as ordinary property. Therefore the seller must open the tops of the jugs so that they will not become ordinary property. If the seller wishes to be stringent with himself and sell the wine in exact measure, the container is considered ordinary property.

If he purchased [the jugs of wine] while they were open or sealed in a place where it is customary to sell them open or he purchased them from a merchant who is precise in his sale, the jugs are not considered as ordinary property. If a person purchases baskets of figs and grapes together with their container, the container is not considered as ordinary property.

If a person purchases nuts, almonds, or the like, the shells are considered as ordinary property. If a person purchases a frond of dates, the frond is considered as ordinary property. [The following rules apply if] one purchases containers of dates. If they are pressed, the containers are considered as ordinary property. If not, they are not considered as ordinary property.

When a person has wine from the second tithe and he lends his jugs for that [wine from] the second tithe, the second tithe does not acquire the jugs, even though he seals them. [The following laws apply if] he stored the wine in them without making any statement: If he designated [certain jugs] as the second tithe before he sealed their openings, the second tithe does not acquire the jugs. If he designated [the jugs] as the second tithe after he sealed their openings, the second tithe acquires the jugs. If [the owner] stored a revi'it of ordinary wine in the jug, or put oil, vinegar, brine, or honey from the second tithe without making any statement - whether before or after he sealed [the jugs] - the second tithe does not acquire the jugs.

When a deer that was purchased with money from the second tithe dies, it should be buried with its hide. If it was purchased while alive and slaughtered and then it became impure, it should be redeemed like other produce that became impure. [The following laws apply when a person] sets aside a dinar of money of the second tithe to purchase food against until he has exhausted its value and it becomes ordinary funds [and then the value of the coinage changes. For example,] the rate of exchange for a dinar was 20 me'ah. The person consumed ten me'ah's worth of food and then the value of the latter coinage decreased. Afterwards, the rate of exchange of a dinar was 40 me'ah. The person must spend another 20 me'ah on food before [the dinar] is considered as ordinary money. If the value of a me'ah increased and the rate of exchange for a dinar was ten me'ah, he must spend another five me'ah on food. Afterwards, [the dinar] is considered ordinary money.

When a person purchases produce with a sela of money from the second tithe and draws the produce into his domain, but did not pay for it before the value of the produce increased and it became worth two selaim, he is required to pay only a sela for the [produce]. [This is derived from the phrase]: "And he paid the money and it was acquired by him." [Implied is that the produce] is acquired by paying money. The profit is realized by the second tithe.

If he drew the produce into his possession when it was worth two selaim, but did not pay for it until the value of the produce decreased and it was worth only a sela, he should pay only one sela for them from the money of the second tithe. He must add another sela from ordinary funds and give it to the seller. If the seller was a common person, it is permitted for him to give him a second sela from money from the second tithe of demai. If [the purchaser] gave the seller a sela of money from the second tithe, but did not draw the produce into his possession until they were worth two [selaim], what he redeemed is redeemed and there is a judgment between the two of them.

If [the purchaser] gave the seller two selaim of money from the second tithe, but did not draw the produce into his possession until its worth decreased to a sela, what he redeemed is redeemed, and the attribute of judgment must be exercised between them. [The rationale for these laws is that] the redemption of the second tithe is like drawing it into possession.

If a person possessed ordinary produce in Jerusalem and money from the second tithe outside of Jerusalem, he may say: "The holiness of that money is transferred to this produce," and partake of them there in a state of ritual purity. The money then becomes ordinary funds in its location.

If one had money from the second tithe in Jerusalem and produce outside of Jerusalem, he may say: "The holiness of this money is transferred to that produce." The money then becomes ordinary money and the produce must be brought to Jerusalem and eaten there. For it is not necessary that the money and the produce be in the same place when the holiness of one is transferred to the other.

When a person possesses money from the second tithe in Jerusalem which he needs [for other purposes] and a colleague possesses ordinary produce that he desires to eat, he should tell his colleague: "The holiness of this money is transferred to your produce." Thus that produce is considered as purchased with the money of the second tithe. The colleague should then partake of them in a state of ritual purity. Thus he does not lose anything and [his] money becomes as ordinary funds.

When does the above apply? When his friend who owns the produce is a chavair. For produce that is definitely of the second tithe may be given only to a chavair. Therefore if the produce was [the second tithe of] demai, he may make such a stipulation with a common person as well. It is permitted to transfer the holiness of produce from the second tithe to produce or money belonging to a common person. We are not concerned that perhaps they are from the second tithe.

[The following laws apply when a person] sets aside a dinar from the second tithe to [which to transfer the holiness of food that] he eats continuously. If he proceeded to do so to the extent that less than a p'rutah's worth [of its value] remained [consecrated], the coin is considered as ordinary money. When does the above apply? With regard to [the second tithe of] demai. With regard to produce that is definitely of the second tithe, [the coin] is not considered as ordinary money until less than a p'rutah's worth [of its value] remained [consecrated] after a fifth was added to it, e.g., less than four fifths of a p'rutah's worth [of its value] remain.

[The following laws apply when people who are] ritually impure and others who are ritually pure were eating together in Jerusalem and those who were ritually pure desired to [use their money from] the second tithe for food. They should place a sela from the second tithe aside and say: "The holiness of this sela is transferred to everything which those who are ritually pure eat." The sela is then considered as ordinary property, for they eat and drank its value in a state of ritual purity. [This applies] provided the people who are impure do not touch the food and thus cause it to contract impurity.

The produce of the fourth year (neta reva'i) is holy, as [Leviticus 19:24] states: "And in its fourth year, all of its produce shall be holy, consecrated unto G-d." The law applying to it is that it must be eaten in Jerusalem by its owners in the same way as the second tithe. Just as the laws of the second tithe do not apply in Syria, so too, the laws of neta reva'i do not apply in Syria. With regard to neta reva'i, [Numbers 5:10] states: "A person's consecrated property shall be his." For there is no other consecrated property about which the Torah does not inform to whom it should be given with the exception of neta reva'i.

A person who desires to redeem neta reva'i should redeem it in the same manner as which he redeems the produce of the second tithe. If he redeems it for his own self, he must add a fifth [to its value]. It may not be redeemed until it reaches the "phase of tithing," as [implied by Leviticus 19:25]: "To increase its produce for you," [i.e., these laws do not apply] until [the crops] have become produce. [Neta reva'i] may not be redeemed while it is attached [to the ground], as is the law with regard to the second tithe. And it is the property of the Most High, as is the second tithe. Therefore, it cannot be acquired when given as a present unless it was given when it was not yet ripe. With regard to other matters, e.g., eating, drinking, and redemption, the laws that apply to it are those applying to the second tithe.

When a person redeems a vineyard in its fourth year of growth, he may redeem it as grapes or he may redeem it as wine. Similarly, olives [may be redeemed as fruit or as oil]. Other fruits, by contrast, may only be redeemed in their natural state.

The laws of shichachah, pe'ah, peret, and ollelot do not apply to a vineyard that is in its fourth year. Nor should terumah and the tithes be separated from it, as they are not separated from the second tithe. Instead, it should be brought to Jerusalem in its entirety or redeemed and the money taken to Jerusalem [and used for food there] like the second tithe.

Our Sages ordained that grapes from a vineyard in its fourth year from a radius of a one-day journey from Jerusalem should be brought there to embellish the marketplaces of Jerusalem with fruit. After the Temple was destroyed, it may be redeemed even directly outside the city's wall. Other types of produce may be redeemed even directly outside the city's wall even during the time the Temple was standing.

How is neta reva'i redeemed? One should evaluate [the size of] a basket [of fruit] through the agency of three men who estimate how much produce would a person [want] for a sela that he would pay for this fruit when it is considered that [in addition] he would have to pay the cost of watchmen, donkey-drivers, and workers. After the rate is established, he should place down the money and say: "The holiness of all [the produce] gathered from this [orchard] is transferred to this money," estimating how many baskets worth a sela [the orchard] contains. In the Sabbatical year, he should redeem [the produce of the orchard] for its worth. For in that year, there are no watchmen or workers [to pay]. If [the orchard] was declared ownerless, all that is necessary to deduct is the wages for gathering it.

When a person had [an orchard that was in] its fourth year of growth in the Sabbatical year when everyone is allowed equal access to it, he must mark it with mounds of earth so that [those who take the produce] will recognize [its sacred quality] and not partake of it until they redeem it. If [the produce is] within the [three] orlah years, it should be marked with baked clay so that [people] will shun it. [We use clay instead of mounds of earth], lest the latter crumble. [The rationale is that] the prohibition of orlah is more severe, because benefit from it is forbidden. Those who are meticulous in their observance of the Torah's prohibitions would set aside money in the Sabbatical year and say: "The holiness of everything harvested from these fruits of the fourth year is transferred to this money." [The redemption must be carried out in this fashion,] because it is forbidden to redeem [the produce] while it is attached to the ground, as explained.

The first of Tishrei is the beginning of the year with regard to the reckoning of orlah and neta reva'i. When do we begin counting the year with regard to these prohibitions? From the time the trees are planted. [A year does not have to be] from Rosh HaShanah to Rosh HaShanah. Instead, 30 days within a year are considered a year. [This applies] provided the planting takes root before these thirty days [begin]. How long does it take? Generally, the time for all trees to take root is two weeks.

Thus when a person plants a tree 44 days before Rosh HaShanah, it is considered as if the tree had been planted for an entire year. Nevertheless, due to the prohibition of orlah, in the fourth year, the fruit from this planting is not permitted until the fifteenth of Shvat, which is "the New Year of the Trees."

What is implied? When a person plants a fruit tree on the fifteenth of Av of the tenth year in the Jubilee cycle, it is considered as being orlah until the fifteenth of Shvat of the thirteenth year of the Jubilee cycle. Whatever fruit produced by the tree during this time is orlah, even though it did not ripen until several days after [that date]. From the fifteenth of Shvat from the thirteenth year of the Jubilee cycle until the fifteenth of Shvat of the fourteenth year, the produce is neta reva'i. Whatever fruit produced during this time is neta reva'i and must be redeemed. If the year is declared a leap year, [the produce grown in] the extra month is considered as orlah or neta reva'i.

If it was planted on the sixteenth of Av in the tenth year, the tenth year is not reckoned for it. Instead, it is orlah throughout the eleventh, twelfth, and thirteenth years. And it is neta reva'i from Rosh HaShanah of the fourteenth year until its conclusion.

If a person planted a plant between the beginning of Tishrei and the fifteenth of Shvat, he counts three years from day to day for orlah and [four years] from day to day for reva'i. I saw Geonim [who] have a [different] accounting of orlah and reva'i. It isn't appropriate to to elaborate or rebut them. Certainly, [their] errors are scholarly and the true path has already been explained.

Leaves, blossoms, sap, and fruit buds, are permitted in [the years of] orlah and neta reva'i. Grapes that were devastated by the west wind and ruined, grape seeds, grape peels, water mixed with grape dregs, the peels of pomegranates, their flowers, the shells of nuts, and seeds within a fruit are forbidden with regard to orlah and permitted with regard to neta reva'i. Fruit that withers and falls from the tree are forbidden in all instances.

[The restrictions of] neta reva'i applies to all [plants to which] the prohibition of orlah applies. And all [plants] that are exempt from orlah are not obligated for neta reva'i, as [Leviticus 19:23-24] states: "For three years [your plants] will be orlah.... In the fourth year..."

When a person plants a fruit tree with the intent that it serve as a hedge for a garden or he planted it to use it as lumber and not for its fruit, it is exempt from the prohibition of orlah. If he planted it to serve as a hedge and then changed his mind and thought to use its fruit or he planted it for the sake of its fruit and then thought to use it as a hedge, since an intent that obligates it was involved, he is liable. If he planted it for three years as a hedge and afterwards, intended to use it for food, the laws of neta reva'i do not apply, because whenever the laws of orlah do not apply, the laws of neta reva'i do not apply.

When one planted a tree with the intent that the inner side will produce food and the outer side will serve as a hedge or the lower portion will produce food and the upper portion will serve as a hedge, the portion that was intended for food is liable in the prohibitions of orlah and the portion intended as a hedge or for lumber is exempt. For the matter is dependent on the intent of the one who plants it. The prohibition of orlah applies to only the caper berries of the caper tree, but its leaves are permitted.

When a person plants trees for the sake of people at large in his own field, the prohibition of orlah applies. For the term "And you shall plant..."[used in the prooftext cited above] implies even for the sake of people at large. When does the above apply? In Eretz Yisrael. In the Diaspora, by contrast, [such trees] are exempt.

When a person plants trees in the public domain or on a ship, when trees grow on their own accord in a private domain, when a gentile plants a tree whether for himself or for a Jew, or when a thief plants a tree, the laws of orlah and neta reva'i apply.

[Trees] that grow on their own accord in rocky terrain are exempt. Even one who plants trees in an unsettled place is exempt, provided the tree does not produce enough fruit so that it would be worthwhile for a person to care for its produce until he brings it to a settled land. If, however, the tree produces enough that it is worthwhile to maintain it, the prohibition of orlah applies to it.

When a person plants a tree for the sake of a mitzvah, e.g., he plants an esrog tree [to fulfill] the mitzvah of lulav [and esrog] or an olive tree [to produce oil] for the Menorah, the prohibition of orlah applies. If he consecrated [a tree] and then planted it, it is exempt. If he planted it and then consecrated it, the prohibition of orlah applies.

When a person plants [a tree] in a flowerpot without a hole, the prohibition of orlah applies. [Although planting in such a pot] is not considered as [planting] in the earth with regard to smaller plants, it is considered as planting in the earth with regard to trees.

When a tree is planted in a house, the prohibition of orlah applies. Trees planted by gentiles before our ancestors entered the [Holy] Land were exempt. After our ancestors entered the land, the prohibition applies even to [trees] planted by gentiles, as Leviticus 19:23] states: "When you enter the land and you plant...." [The prohibition begins from] the time of the entry into the land.

When a gentile grafts a fruit tree on a non-fruitbearing tree, the prohibition of orlah applies. If a gentile desires to observe the mitzvah of neta reva'i, its laws apply to him and it is consecrated like neta reva'i belonging to a Jew.

[With regard to] the prohibition of orlah, [planting a tree refers to] planting a seed, a bough from a tree, or uprooting the entire tree from one place and planting it in another. We begin counting [the three years] from the time of the planting. [The following laws apply if] a tree was shaken from its place, but not uprooted and then one filled the surrounding area with earth. If it could live without the surroundings having been filled with earth, it is exempt. If not, it is considered as if it was uprooted and replanted, and the prohibition does apply.

Similarly, when a tree was uprooted and there remained a root, even one as thin as a needle over which embroiderers wind thread, if one returned it to its original place and replanted it, it is exempt [from the prohibitions of orlah], because it could live. [The following rules apply if] the tree was uprooted entirely together with the clod of earth to which its roots were attached and he replanted it as it is, together with that earth. If it could live from that clod of earth even if it was not replanted, it is as if it was not uprooted. If not, [the laws of orlah] apply.

When a tree was cut down from above the earth and [a new tree grew from its roots], the prohibition of orlah applies. [The three years] are counted from the time [the first tree] was cut down.

Whether one plants a tree, one extends one, or grafts it, [the laws of orlah] apply. When does the above apply? When one cut off a bough from the tree and planted it in the earth or grafted it to another plant. If, however, one extended a branch of an elder plant and then implanted it in the earth or grafted it onto another tree, [leaving] the bough connected to the elder tree, [the new growth] is exempt [from the prohibition of orlah].

If the new growth which was originally extended grew and produced fruit and, afterwards, the source from which it was connected to the elder tree was separated, we count [the years of orlah] from the time that it was separated. The fruit [that was growing on the tree before it was separated] is, however, permitted, because it grew while permitted. If he left [the fruit on the new tree] after the connection to the original tree was severed until their growth increased by a two-hundredth, the fruit is forbidden.

When a young tree was grafted on to an elder tree and there were fruit on the younger tree, the fruit on the younger tree are forbidden even if the fruit increases 200 times its size. For the basic fruit that comes from a forbidden entity cannot be elevated by the new permitted substances that grow.

[The following rule applies when] a branch was extended from a tree and implanted in the earth and afterwards, the tree itself was entirely uprooted and it derives its nurture only from the branch implanted in the earth. The tree is considered as if it was planted at this time and the prohibition of orlah applies to it. [The three years] are counted for the tree and for whatever grew from the implanted branch from the time it was uprooted.

When a person extended a branch and implanted it in the earth and it grew, he then extended and implanted a branch from the new growth and it grew, and then he extended and implanted a branch from the third growth - and continued doing so even for 100 implants each connected with each other - since the connection with the primary plant has not been severed, all [of the fruit] is permitted. If [the connection to] the original plant is severed, [the orlah years] are counted from the time of the severance.

A tree which grows from a stump is exempt from the prohibitions of orlah. [If it grows] from the roots, the prohibition of orlah applies. The prohibition of orlah applies to a dwarf vine which is less than a handbreadth high throughout its entire life, because it looks like a tree that is one year old. When does the above apply? To one tree or to [a group of five, planted in a pattern where] two are planted opposite another pair and a fifth is planted behind them. If, however, an entire vineyard is less than a handbreadth high, it would be a matter of common knowledge and its age is calculated in the same way as other trees.

We may plant a branch from a tree that is orlah, but we may not plant a nut that is orlah, because it is produce and it is forbidden to benefit from it, as we explained in Hilchot Ma'achalot Assurot. If one transgressed and planted a nut that is orlah, [the tree] that grows from it is permitted like other trees.

Similarly, one may not graft underdeveloped clusters of dates, that are orlah, because they are considered as food. If one transgressed and grafted them, the fruits are permitted. [The rationale is that] whenever an entity has two causes, one forbidden and one which is permitted, since it comes as a result of both of them, it is permitted. Therefore [a plant] that grows from fruit that is orlah is permitted, because its growth was caused by the forbidden fruit and the earth which is permitted.

It is a positive commandment to make a declaration before G‑d after all the presents from the agricultural products. This is called the declaration of the tithes.

This declaration is made only after the year in which the tithe for the poor is separated, as [Deuteronomy 26:12-13] states: "When you complete tithing, and you shall declare before G-d your Lord: 'I have removed all the sacred substances from the house...'"

When is this declaration made? On the afternoon of the last festival of the Pesach holiday of the fourth and seventh year, as [the prooftext] states: "When you complete tithing...," i.e., on the festival when all the tithes are completed. Pesach of the fourth year will not arrive before all of the produce - both those that grow from the earth and those that grow from trees - have been tithed.

The declaration may only be made during the day. The entire day is appropriate for this declaration. Whether the Temple is standing or not, he is obligated to remove [all the agricultural presents from his possession] and make the declaration.

This declaration may be made in any language, as [indicated by the prooftext]: "You shall declare before G-d your Lord," i.e., in any language in which you declare. Each person should make this declaration individually. If many desire to recite it together, they may.

[The proper way of performing] the mitzvah is to recite the declaration in the Temple, as [implied by] the phrase: "before G-d." [Nevertheless,] if he made the declaration in any other place, he fulfilled his obligation.

A person may not make this declaration until he has disposed of all the agricultural presents in his possession. For in the declaration he states: "I have removed all the sacred substances from the house." On the day before the final day of the Pesach festival, one must remove [the last of the presents] and on the following day, the declaration is made.

What must one do? If he has terumah or terumat ma'aser in his possession, he should give them to a priest. The first tithe should be given to a Levite and tithe of the poor to the poor. If produce that was definitely from the second tithe or neta reva'i or money from their redemption remained in his possession, he must destroy it and cast it in the sea or burn it. If the second tithe of demai remains in his possession, he is not obligated to destroy it. If the first fruits remain in his possession, they may be destroyed in any place.

When does the obligation to burn and remove apply? When there remains in his possession [fresh] produce that one cannot consume before the commencement of the holiday. If, however, cooked food from the second tithe or neta reva'i remain, it need not be removed, for cooked food is considered as if it was removed. Similarly, wine and spices are considered as if they were removed.

Produce that has not reached the "phase of tithing" by the time the removal [of the agricultural presence] arrives does not prevent a person from making a declaration, nor is he obligated to remove them from his possession.

When produce belonging to a person was distant from him [when] the time for its removal arrived, he should designate the presents [appropriately] and transfer them to their owners by giving them together with land. Alternatively, [he may give them to] someone who will acquire them for their owners. He may then recite the declaration the following day. [The rationale is] that transferring movable property to a person together with landed property is a present that has been strengthened. He may not, however, transfer [the produce from] the tithes to them via an exchange, because it resembles a sale and [the Torah] speaks of giving, not selling, the tithes, terumah, and the other presents.

What source teaches that he cannot recite the declaration until he removes all the presents [from his possession]? [It is written:] "I have removed all the sacred substances from the house." "The sacred substances" refers to the second tithe and neta reva'i which are called "sanctified." "From the house" refers to challah, for it is a present given to the priests in one's home. [The prooftext continues:] "I gave it to the Levite" - this refers to the first tithe. "And I also gave it" - this implies that it was preceded by another present, i.e., the great terumah and terumat ma'aser. "To the stranger, the orphan, and the widow" - this refers to the tithe given to the poor, leket, shichachah, and pe'ah. [The latter three are mentioned] even though [the failure to give them] does not prevent recitation of the declaration.

The presents must be separated according to the desired order and afterwards, the declaration is made, as [implied by the continuation of the verse:] "according to all Your mitzvot which You commanded me." Thus if he gives the second tithe before the first tithe, he cannot recite this declaration. If a person's tevel is burnt, he cannot make this declaration, for he did not separate the presents or give them to the people designated. In the era when the first tithe was given to the priests, the declaration was not made, [because it contains the words:] "I gave it to the Levite."

When a person possesses only the second tithe, he should make the declaration, for the fundamental dimension of the declaration concerns the [second] tithe. Similarly, if he possesses only the first fruits, he should make the declaration, for [the prooftext] states: "I removed the holy substances" and the first type of produce that is holy is the first fruits. When, however, a person only possesses terumah, he does not recite the declaration, because terumah [in and of itself] does not require a declaration except as part of all the presents [together].

[The prooftext continues:] "I did not violate your commandments," i.e., he did not separate from one species for another, nor from produce that has been reaped for produce that is still attached to the ground, nor from produce that is attached to the ground for produce that has been reaped, nor from produce from the present year for that of the previous year, nor from produce of the previous year for that of the present year. [The prooftext continues:] "I did not forget," I did not forget to bless Him and recall His name with regard to them. "I did not partake of it in a state of acute mourning"; thus if he partakes of it in a state of acute mourning, he does not recite the declaration. "I did not partake of it in a state of impurity," thus if he separates it in a state of acute mourning, he does not recite the declaration. "I did not give of it to a corpse." This implies that he did not use [money from the redemption of the tithes] for a coffin or shrouds, nor did he give it to other people in a state of mourning. "I heeded the voice of G-d my Lord," i.e., I brought it to the Temple. "I performed everything that You commanded me," I rejoiced. And I shared that rejoicing with others with it, as [Deuteronomy 26:11]: "And you share rejoice in all the good."

[The passage continues:] "Look down from Your holy habitation heaven... as You swore to our ancestors, a land flowing with milk and honey." This is a prayer that the fruits be flavorful.

Israelites and mamzerim may make this declaration, but not converts and freed slaves, because they do not have an ancestral portion in Eretz Yisrael and in the declaration one says: "And the land that You gave us." Priests and Levites may make the declaration. Although they did not receive a portion in the division of the land, they were granted cities in which to dwell.