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Ma'aser Sheini 1:5
Ma'aser Sheini1: 5
הַלּוֹקֵחַ מַיִם, וּמֶלַח, וּפֵרוֹת הַמְחֻבָּרִים לַקַּרְקַע, אוֹ פֵרוֹת שֶׁאֵינָן יְכוֹלִין לְהַגִּיעַ לִירוּשָׁלַיִם, לֹא קָנָה מַעֲשֵׂר.
הַלּוֹקֵחַ פֵּרוֹת שׁוֹגֵג, יַחְזְרוּ דָמִים לִמְקוֹמָן; מֵזִיד, יַעֲלוּ וְיֵאָכְלוּ בַמָּקוֹם. וְאִם אֵין מִקְדָּשׁ, יִרְקְבוּ.
[If] one buys water, or salt, or fruits that are attached to the ground, or fruits that are not capable of reaching Jerusalem, maaser [sheni] does not acquire [the commodity].
[If] someone buys fruit inadvertently, the funds should be returned to their place; [if he bought the fruit] intentionally, it is brought up and eaten in the Place. And if there is no Temple, they [must be left to] decompose.
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