[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

Bitter vetch of maaser sheni is eaten as shoots, and it may enter Jerusalem and leave. [If] it became tamei, R' Tarfon says: It is distributed into doughs; but the Sages say: It is redeemed. And [bitter vetch] of terumah, Beis Shammai say: We soak and pound it in taharah, but feed it in tumah. But Beis Hillel say: We soak it in taharah, but we pound and feed it in tumah. Shammai says: It is eaten dry. R' Akiva says: Everything done with it is [done] in tumah.

Coins of chullin and coins of maaser sheni that became scattered, what he gathered, he gathered for maaser sheni until he completes [the total], and the rest is chullin. If [they fell in] a jumble and he scooped up handfuls, it is reckoned proportionately. This is the rule: What is picked up [one at a time goes] to maaser sheni, and what is jumbled is reckoned proportionately.

[If] a sela of maaser sheni and of chullin became mixed together, he brings a sela's worth of coins, and says: “The sela of maaser sheni, wherever it is, is deconsecrated on these coins,” and he selects the nicer in it and redeems them on it, for they said: One may deconsecrate silver on copper in exigencies, but not to retain it in this way; rather, he deconsecrates them again on silver.

Beis Shammai say: A person may not change his sela coins into gold dinars. But Beis Hillel permit it. R' Akiva said: I made, for Rabban Gamliel and for R' Yehoshua, their silver into gold dinars.

[If] one converts coins of maaser sheni into a sela, Beis Shammai say: Coins [for] an entire sela. But Beis Hillel say: A shekel's worth [of the copper into] silver and a shekel's worth [as] coins. R' Meir says: We may not deconsecrate silver and produce onto silver, but the Sages permit [this].

[If] one changes a sela of maaser sheni in Jerusalem [into copper coins], Beis Shammai say: Coins for the entire sela. But Beis Hillel say: A shekel [of the sela in] silver and a shekel [in] coins. Those who debate before the Sages say: For three dinars [of the sela] silver and for [the remaining] dinar coins. R' Akiva says: Three dinars [of the sela] silver and the fourth [dinar] coins. R' Tarfon says: [For the fourth dinar he takes] four aspers of silver. Shammai says: He should leave it in the store and eat against it.

One whose children, some were tamei and some were tahor, he sets down the sela coin and says: “What the tahor ones drink, this sela coin is deconsecrated upon that”; thus, the tahor ones and the tamei ones both drink from the same vessel.

A person should not say to his friend: “Bring up for me these fruits to Jerusalem, to divide”; rather, he says to him: “Bring them up for us to eat them and drink them [together] in Jerusalem.” But they may give to one another [as] a free gift.