17לָקַח עֲבָדִים וְקַרְקָעוֹת וּבְהֵמָה טְמֵאָה בֵּין בְּמֵזִיד בֵּין בְּשׁוֹגֵג אִם בָּרַח הַמּוֹכֵר הֲרֵי זֶה יֵאָכֵל כְּנֶגֶד אוֹתָן הַמָּעוֹת בִּירוּשָׁלַיִם בְּתוֹרַת מַעֲשֵׂר. זֶה הַכְּלָל כָּל שֶׁהוֹצִיא חוּץ לַאֲכִילָה וּשְׁתִיָּה וְסִיכָה מִדְּמֵי מַעֲשֵׂר וּבָרַח הַמּוֹכֵר אוֹ מֵת יֵאָכֵל כְּנֶגְדּוֹ. וְאִם הָיָה הַמּוֹכֵר קַיָּם יַחְזְרוּ הַדָּמִים לִמְקוֹמָן. וְכֵן אִם הֵבִיא עוֹלוֹת וְחַטָּאוֹת וַאֲשָׁמוֹת מִדְּמֵי מַעֲשֵׂר יֹאכַל כְּנֶגְדָּן:
[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].