Second tithe: one may not sell it, use it as a pledge, exchange it, or use it as a weight. One may not say to his friend [even] in Jerusalem: “Here is [second tithe] wine, give me [in exchange] oil, and the same with all other produce. But people may give it to one another as a free gift.

Tithe of cattle: one may not sell it when it is unblemished and alive, and when it is blemished [one may not sell it] neither alive nor slaughtered, nor may one betroth a woman with it. A first-born animal: one may sell it when it is unblemished and alive, and when blemished [one may sell it] both alive and slaughtered, and one may betroth a wife with it. One may not redeem second tithe with unstamped coins, nor with coins which are not current, nor for money which is not in one's possession.

One who bought a domesticated animal for a shelamim offering or a wild animal for non-sacrificial eating, the hide becomes hullin [non-sacred], even though the value of the hide exceeds the value of the flesh. Sealed jars of wine [which were bought] in a place where they were usually sold sealed, the jars are hullin. Walnuts and almonds, their shells become hullin. Grape-skin wine: before it has fermented it cannot be bought with second tithe money, but after it has fermented it may be bought with second tithe money.

One who bought a wild animal for a shelamim offering or a domesticated beast for non-sacrificial eating, the hide does not become hullin. Open or sealed jars of wine [which were bought] in a place where they are usually sold open, the jars do not become hullin. Baskets of olives or baskets of grapes [bought] together with the vessel, the value of the vessel does not become hullin.

One who bought water or salt, or produce still joined to the soil, or produce which cannot reach Jerusalem, he has not purchased maaser [sheni]. One who bought produce unwittingly, the money must be restored to its former place. But if intentionally, the produce must be taken up and be consumed in the [holy] place, and when there is no Temple, it must be left to rot.

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem].