מַעֲשֵׂר שֵׁנִי נֶאֱכָל לִבְעָלָיו לְפָנִים מֵחוֹמַת יְרוּשָׁלַיִם שֶׁנֶּאֱמַר (דברים יד כג) "וְאָכַלְתָּ לִפְנֵי ה' אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר לְשַׁכֵּן שְׁמוֹ שָׁם" וְגוֹ'. וְנוֹהֵג בִּפְנֵי הַבַּיִת וְשֶׁלֹּא בִּפְנֵי הַבַּיִת אֲבָל אֵינוֹ נֶאֱכָל בִּירוּשָׁלַיִם אֶלָּא בִּפְנֵי הַבַּיִת שֶׁנֶּאֱמַר (דברים יד כג) "מַעְשַׂר דְּגָנְךָ תִּירשְׁךָ וְיִצְהָרֶךָ וּבְכֹרֹת בְּקָרְךָ וְצֹאנְךָ". מִפִּי הַשְּׁמוּעָה לָמְדוּ מָה בְּכוֹר אֵינוֹ נֶאֱכָל אֶלָּא בִּפְנֵי הַבַּיִת אַף מַעֲשֵׂר שֵׁנִי לֹא יֵאָכֵל אֶלָּא בִּפְנֵי הַבַּיִת:
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.
