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.”
Ma'aser Sheini4: 6
מָשַׁךְ מִמֶּנּוּ מַעֲשֵׂר בְּסֶלַע וְלֹא הִסְפִּיק לִפְדּוֹתוֹ עַד שֶׁעָמַד בִּשְׁתַּיִם, נוֹתֵן לוֹ סֶלַע וּמִשְׂתַּכֵּר בְּסֶלַע, וּמַעֲשֵׂר שֵׁנִי שֶׁלּוֹ. מָשַׁךְ מִמֶּנּוּ מַעֲשֵׂר בִּשְׁתַּיִם וְלֹא הִסְפִּיק לִפְדּוֹתוֹ עַד שֶׁעָמַד בְּסֶלַע, נוֹתֵן לוֹ סֶלַע מֵחֻלִּין וְסֶלַע שֶׁל מַעֲשֵׂר שֵׁנִי שֶׁלּוֹ. אִם הָיָה עַם הָאָרֶץ, נוֹתֵן לוֹ מִדְּמַאי.
[If] he drew maaser [sheni] worth a sela from him but did not manage to redeem it until it stood at two, he gives him a sela and profits a sela, and the maaser sheni is his. [If] he drew maaser [sheni] worth two [selas] from him but did not manage to redeem it until it stood at a sela, he gives him a sela of chullin and a sela of his maaser sheni [funds]. If he was an am haaretz, he gives him demai.