Ma'aser Sheini 4:5
Ma'aser Sheini4: 5
הָיָה עוֹמֵד בַּגֹּרֶן וְאֵין בְּיָדוֹ מָעוֹת, אוֹמֵר לַחֲבֵרוֹ: ,,הֲרֵי הַפֵּרוֹת הָאֵלּוּ נְתוּנִים לְךָ בְמַתָּנָה”; חוֹזֵר וְאוֹמֵר: ,,הֲרֵי אֵלּוּ מְחֻלָּלִין עַל מָעוֹת שֶׁבַּבַּיִת”.
[If] he was standing at the threshing floor and does not have coins in his hand, he says to his friend: “These fruits are hereby given to you as a gift”; he then says, “These are hereby redeemed upon coins that are in the house.”