הָאוֹכֵל מַעֲשֵׂר שֵׁנִי בְּטֻמְאָה לוֹקֶה שֶׁנֶּאֱמַר (דברים כו יד) "וְלֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא". בֵּין שֶׁהַמַּעֲשֵׂר טָמֵא וְהָאוֹכֵל טָהוֹר. בֵּין שֶׁהַמַּעֲשֵׂר טָהוֹר וְהָאוֹכֵל טָמֵא. וְהוּא שֶׁיֹּאכְלֶנּוּ בִּירוּשָׁלַיִם קֹדֶם שֶׁיִּפָּדֶה. שֶׁאֵינוֹ לוֹקֶה עַל אֲכִילָתוֹ בְּטֻמְאָה אֶלָּא בִּמְקוֹם אֲכִילָתוֹ. אֲבָל אִם אֲכָלוֹ בְּטֻמְאָה חוּץ לִירוּשָׁלַיִם מַכִּין אוֹתוֹ מַכַּת מַרְדּוּת:
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.
