Maaser sheni may not be sold; nor may it be designated as security; nor may it be exchanged; nor may it be used as a counterweight; nor may a person say to his fellow in Jerusalem: “Here is wine for you, give me oil,” and [the same rule applies to] all other fruits as well. But [they] may give [maaser sheni] to one another [as] a free gift.

Animal tithe may not be sold unblemished [if] alive, nor blemished [whether] alive or slaughtered, nor may it be used to be-troth a woman. A bechor may be sold unblemished and alive, and blemished [whether] alive or slaughtered, and it may be used to be-troth a woman.  Maaser sheni may not be deconsecrated on a slug, nor on a coin that is not spendable, nor on money that is not in one's domain.

One who buys a domesticated animal for a shelamim offering, or an undomesticated animal as meat for the appetite, the hide goes out to chullin, even if the hide is more [valuable] than the meat. [In the case of] closed jugs of wine, in a place where it is customary to sell them closed, the container goes out to chullin. Walnuts and almonds, their shells go out to chullin. Temed, so long as it has not fermented, may not be bought with maaser sheni money; but once it has fermented, it may be bought with maaser sheni money.

[If] one buys an undomesticated animal for a shelamim offering, [or a domestic] animal as meat for the appetite, the hide does not go out to chullin. Jugs of wine, open or closed, [in] a place where it is their way to be sold open, the container does not go out to chullin. Baskets of olives and baskets of grapes, with the vessel, the money for the vessel does not go out to chullin.

[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.

One may not buy slaves, maidservants, lands, or nonkosher animals from maaser sheni funds; and if he bought [one of these items], he must eat their equivalence. One may not bring the bird-offerings of a zav, or the bird-offerings of a zavah, or the bird-offerings of a woman after childbirth, or chatas-offerings, or asham-offerings, from funds of maaser sheni; and if he brought [of these offerings], he must eat their equivalence. This is the general principle: [If] anything that is outside of eating, drinking, or anointing is [acquired] from maaser sheni funds, he must eat its equivalence.

Maaser sheni is intended for the purpose of eating, drinking, and anointing. To eat [only] something that is customarily eaten; to anoint [only with] something that is customarily anointed. One may not anoint [with] wine or vinegar, but he may anoint with oil. One may not spice oil of maaser sheni, and one may not buy spiced oil with maaser sheni money; but one may spice wine. [If] honey and spices fell into it and [the mixture] appreciated, the appreciation is reckoned proportionately. Fish that were cooked with leek-bulbs of maaser sheni and appreciated, the appreciation is reckoned proportionately. A dough of maaser sheni that he baked and it appreciated, the appreciation is to [maaser] sheni. This is the rule: Anything whose appreciation is identifiable, the appreciation is reckoned proportionately; and anything whose appreciation is not identifiable, the appreciation is to [maaser] sheni.

R' Shimon says: One may not anoint with oil of maaser sheni in Jerusalem. But the Sages permit [it]. They said to R' Shimon: If we were lenient concerning terumah which is stringent, shall we not be lenient concerning maaser sheni which is lenient? He said to them: What? No! If we were len-ient concerning terumah that is stringent, because we were lenient concerning bitter vetch and fenugreek; may we be lenient concerning the [generally more] lenient maaser sheni, where we were not lenient concerning bitter vetch and fenugreek?!

Fenugreek of maaser sheni should be eaten as shoots. And of terumah, Beis Shammai say: Everything done with it is [done] in taharah, except for shampooing [with] it. But Beis Hillel say: Everything done with it is [done] in tumah, except for soaking of it

[Regarding] one who purchases a field of vegetables in Surya, if [the vegetables] have not yet reached the tithing stage, they are obligated [in tithes]; but if they have reached the tithing stage, they are exempt [from tithes], and he may harvest [the vegetables] in his usual manner. R' Yehudah says: He may even hire workers to harvest [the vegetables]. Rabban Shimon ben Gamliel said: When are these things said? When he purchased land; but when he did not buy land, [even] if [the vegetables] had not yet reached the tithing stage, [they] are exempt [from tithes]. Rebbi says: Even [in that case, he must tithe the vegetables] by percentage.

[If] one makes temed and poured a measured volume of water and found [the resulting beverage to consist of] its [original] measure, it is exempt [from tithes]. R' Yehudah obligates [the temed in tithes]. [If] he found [the resulting liquid to consist of] more than its [original] measure, he may set aside [tithes] for it from a different place according to [its] percentage [of wine].

[Regarding] the holes of ants that spent the night next to a pile [of grain] which is obligated [in tithes], they are obligated [in tithes], since it is known that [the ants] were dragging [grain] from something fully processed the entire night.

Lebanese garlic, onions of Richpa, Cilician grits, Egyptian lentils; R' Meir says: So too, karkas; R' Yose says: So too, kutnim; [all these species] are exempt from tithes, and may be purchased from any person during Sheviis.  Seed of the wild luf, leek seed, onion seed, the seed of turnips and radishes, and other garden seeds that are not eaten are exempt from tithes, and may be purchased from any person during Sheviis. And even though their progenitor is terumah, they may be eaten.