Ma'aser Sheini 4:1
Ma'aser Sheini4: 1
הַמּוֹלִיךְ פֵּרוֹת מַעֲשֵׂר שֵׁנִי מִמְּקוֹם הַיֹּקֶר לִמְקוֹם הַזּוֹל, אוֹ מִמְּקוֹם הַזּוֹל לִמְקוֹם הַיֹּקֶר, פּוֹדֵהוּ כְשַׁעַר מְקוֹמוֹ. הַמֵּבִיא פֵרוֹת מִן הַגֹּרֶן לָעִיר, וְכַדֵּי יַיִן מִן הַגַּת לָעִיר, הַשֶּׁבַח לַשֵּׁנִי, וִיצִיאוֹת מִבֵּיתוֹ.
[If] someone moves produce of maaser sheni from a location where it is expensive to a location where it is inexpensive, or from a location where it is inexpensive to a location where it is expensive, he redeems it at the price of its [current] location. [If] someone brings produce from the threshing floor to the city, or barrels of wine from the wine-press to the city, the profit goes to [maaser] sheni, while the expenses come from his household.