[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.

[If] one buys a domestic animal inadvertently, its funds should be returned to their place; [if he bought the animal] intentionally, it is brought up [to Jerusalem] and is eaten in the Place. And if there is no Temple, it is buried with its hide.