Beis Shammai say: A person may not change his sela coins into gold dinars. But Beis Hillel permit it. R' Akiva said: I made, for Rabban Gamliel and for R' Yehoshua, their silver into gold dinars.

[If] one converts coins of maaser sheni into a sela, Beis Shammai say: Coins [for] an entire sela. But Beis Hillel say: A shekel's worth [of the copper into] silver and a shekel's worth [as] coins. R' Meir says: We may not deconsecrate silver and produce onto silver, but the Sages permit [this].

[If] one changes a sela of maaser sheni in Jerusalem [into copper coins], Beis Shammai say: Coins for the entire sela. But Beis Hillel say: A shekel [of the sela in] silver and a shekel [in] coins. Those who debate before the Sages say: For three dinars [of the sela] silver and for [the remaining] dinar coins. R' Akiva says: Three dinars [of the sela] silver and the fourth [dinar] coins. R' Tarfon says: [For the fourth dinar he takes] four aspers of silver. Shammai says: He should leave it in the store and eat against it.

One whose children, some were tamei and some were tahor, he sets down the sela coin and says: “What the tahor ones drink, this sela coin is deconsecrated upon that”; thus, the tahor ones and the tamei ones both drink from the same vessel.