One should not say to his friend: “Carry up this [second tithe] produce to Jerusalem that in order to divide it.” Rather he should say to him, “Carry it up that so that we may eat and drink of it in Jerusalem.” But people may give it to one another as a free gift.

One may not buy terumah with maaser sheni money, because this reduces the number of those who can eat it. But Rabbi Shimon permits it. Rabbi Shimon said to them: If the law is lenient in the case of wellbeing offerings, though they may become unfit or a remnant or unclean, why should it not also be lenient with regard to terumah? But they said to him: The law was lenient in the case of wellbeing offerings, because they are permitted to non-priests, but should we therefore be lenient with regard to terumah, which is forbidden to non-priests?

If [one had hullin] produce in Jerusalem and [second tithe money] in the provinces, he may say: “Let that money be exchanged for this produce.” If [he had second tithe] money in Jerusalem and [hullin] produce in the provinces, he may say: “Let this money be exchanged for that produce,” as long as he will carry that produce and eat it in Jerusalem.

[Second tithe] money may be brought into Jerusalem and taken out again, but [second tithe] produce may only be brought in, but not taken out again. Rabban Shimon ben Gamaliel says: produce also may be brought in and be taken out again.

Produce whose processing was completed and it passed through Jerusalem, its second tithe must be brought back and eaten in Jerusalem. If its processing had not been completed, [such as] baskets of grapes [that were going] to the wine-press or baskets of figs [that were going] to the drying-place: Bet Shammai says: its second tithe must be brought back and be eaten in Jerusalem. But Bet Hillel says: it may be redeemed and eaten anywhere. Rabbi Shimon ben Judah says in the name of Rabbi Yose: Bet Shammai and Bet Hillel did not disagree concerning produce whose processing had not been completed that its second tithe may be redeemed and be eaten anywhere. What did they disagree about? About produce whose processing was completed. Bet Shammai says that its second tithe must be brought back and be eaten in Jerusalem. And Bet Hillel says that it may be redeemed and be eaten anywhere. [The second tithe of] demai may [always] be brought in and taken out again and be redeemed.

A tree which stood within [Jerusalem] and was bending outwards, or if it stood outside [Jerusalem] and was bending inwards, what is opposite the wall and inwards is deemed as being within, and what is opposite the wall and outwards is deemed as being outside. Olive-presses which have their entrance within and their inner space outside, or which have their entrance outside and their inner space within: Bet Shammai says: the whole is deemed as being within. But Bet Hillel says: what is opposite the wall and inwards is deemed as being within, and what is opposite the wall and outwards is deemed as being outside.

The chambers [of the Temple] which were built on holy ground but were open towards common ground: their interior was deemed common and their roofs were deemed holy. Those which were built on common ground but were open towards holy ground: their interior was deemed holy and their roofs were deemed common. Those which were built both on holy and on common ground and were open both towards holy and common ground: the interior and the roofs that were on holy ground and inwards were deemed holy, but [the interior and roofs] on common ground and outwards were deemed common.

Second tithe which was brought into Jerusalem and became unclean, whether it became unclean by a principal defilement or by a secondary defilement, whether it became unclean within [Jerusalem] or outside:Bet Shammai says: it must all be redeemed and be eaten within except that which became unclean by a principal defilement outside. But Bet Hillel says: it must all be redeemed and may be eaten outside except that which became unclean by a secondary defilement within.

If that which was bought with maaser sheni money became unclean, it should be redeemed. R. Judah says: it must be buried. They said to Rabbi Judah: if maaser sheni itself when it became unclean may be redeemed, should not also that which is bought with maaser sheni money be redeemed when it became unclean? He said to them: No! If you say this of maaser sheni itself, it is because it may be redeemed also when pure at a distance from the [holy] place. But how can you say this of that which is bought with maaser sheni money, seeing that it cannot be redeemed when clean at a distance from the [holy] place.

If a deer which had been bought with maaser sheni money died, it must be buried together with its hide. Rabbi Shimon says: it may be redeemed. If it was bought alive and slaughtered and it then became unclean, it may be redeemed. Rabbi Yose says: it must be buried. If it was bought slaughtered and it became unclean, behold it is like produce.

One who lends jars for maaser sheni [wine], even if they were corked, they do not acquire [the sanctity of] maaser sheni. If wine was poured into them without specifying [that it was for sale] they do not acquire [the sanctity of] maaser sheni before they are corked, but after they are corked they acquire [the sanctity of] maaser sheni. Before they are corked they are neutralized in a hundred and one, but after they are corked they sanctify any quantity. Before they are corked terumah may be taken from one jar for all the others, but after they are corked terumah must be taken from each jar separately.

Bet Shammai says: the jars must be opened and emptied into the wine-press. Bet Hillel says: they must be opened but need not be emptied. When does this apply? In a place where they are usually sold closed, but in a place where they are usually sold open, the jar does not revert to hullin. If, however, he wishes to be stringent upon himself and to sell [only] by measure, the jar reverts hullin. Rabbi Shimon says: also when one says to his friend, “This jar [of wine] I am selling to you from its jar, the jar reverts to hullin.