[If] someone moves produce of maaser sheni from a location where it is expensive to a location where it is inexpensive, or from a location where it is inexpensive to a location where it is expensive, he redeems it at the price of its [current] location. [If] someone brings produce from the threshing floor to the city, or barrels of wine from the wine-press to the city, the profit goes to [maaser] sheni, while the expenses come from his household.

One redeems maaser sheni according to the inexpensive rate: [the rate] at which the shopkeeper buys, not at which he sells; [the rate] at which the moneychanger takes perutos, not [the rate] at which the moneychanger amasses [them]. But one may not redeem maaser sheni by estimation: That which has a known value is re-deemed based on the pronouncement of one witness; but that which does not have a known value is redeemed on the pronouncement of three: such as wine that has started to sour, or fruit that has decayed, or coins that have rusted.

[If] the householder says, “for a sela,” and another says, “for a sela,” the householder has precedence, since he adds a fifth. [If] the householder says, “for a sela,” and another says, “for a sela and an issar,” [he] of the sela and an issar has priority, since he adds to the principal. One who redeems his own maaser sheni adds to it a fifth, whether it is his or whether it was given to him as a gift.

Stratagems may be used upon maaser sheni. How so? A person may say to his adult son or daughter, [or] to his male or female Hebrew slave: “Here are these coins for you, and redeem for yourself this maaser sheni.” But he may not say this to his son or daughter who are minors, or to his Canaanite male or female slave, since their hand [i.e., power] is like his hand [i.e., power].

[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.”

[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.

One who redeems maaser sheni but did not designate it by name, R' Yose says: This is sufficient; R' Yehudah says: He must specify. [If] he was talking with a woman about matters of her divorce or her betrothal, and he gave her her bill of divorce or [an object to effect] her betrothal, but did not specify, R' Yose says: This is sufficient. R' Yehudah says: He must specify.

One who set down an issar and ate against half [of it], then went to another place where it can be spent as a pundeyon, may eat another issar against it. One who set down a pundeyon and ate against half of it, then went to another place where it can [only] be spent as an issar, may eat another half against it.  One who set down an issar of maaser sheni may eat eleven per issar against it, and one from a hundred per issar. Beis Shammai say: It all is ten. But Beis Hillel say: In definite [maaser sheni], eleven; but in demai, ten.

All coins that are found, these are chullin, even a gold dinar with a silver [one] and with [copper] coins. [If] he found among them a potsherd upon which it was written “maaser,” then it is maaser [sheni].

One who finds a vessel, and upon it is written “korban,” R' Yehudah says: If it was pottery, it is chullin, but that which is in it is consecrated. But if it was metal, it is consecrated, and what is in it is chullin. They said to him: It is not the way of people to put chullin into [a thing that is] consecrated.

One who finds a container, and upon it is written [the letter] “kuf,” [it is] consecrated; “mem,” [it is] maaser [sheni]; “dalet,” [it is] demai; “tes,” [it is] tevel; “tav,” [it is] terumah, for in a time of danger they would write “tav” instead of terumah. R' Yose says: They are all names of people. Said R' Yose: Even if he found a barrel and it was full of fruits, and upon it is written “terumah,” they are chullin, for I say: Last year it was full of produce of terumah and he emptied it.

One who says to his son: “Maaser sheni is in this corner,” and he finds [money] in another corner, it is chullin. [If] one hundred had been there and he found two hundred, the rest is chullin; two hundred and he found one hundred, it is all maaser [sheni].

A fourth-year vineyard is marked with clumps of earth; and orlah with clay; and graves with lime [that] he mixes [with water] and pours. Rabban Shimon ben Gamliel said: When are these things said? During the Shemittah [lit., seventh] year. However the discreet ones place down the coins and say: “Whatever will have been picked from this [vineyard] shall be deconsecrated on these coins.”