Talmud zu Maaser Sheni 4:5

MISHNAH: One may circumvent about Second Tithe⁷⁴Circumvent the payment of the fifth.. How is this? A person may say to his neighbor, his adult son or daughter, his Hebrew male or female slave⁷⁵This rule is purely theoretical since the institution of Hebrew slavery was intrinsically bound to the land distribution by Joshua and automatically disappeared with the destruction of the first Temple, never to be re-instituted. The male Hebrew “slave” is not a slave but a servant indentured for six years (Deut. 15:18) and remains a legal person. The female Hebrew slave is necessarily a minor and supposed to be married by a member of the master’s family.: Take these coins and redeem this tithe for yourself. But he should not say so to his minor son or daughter or his Canaanite male or female slave⁷⁶They are not Canaanites but originally Gentile slaves or their offspring who became semi-Jewish by circumcision and/or immersion in water. If manumitted, they will automatically become full Jews but as slaves they have no independent legal standing. because their hand is like his hand.
If somebody was standing on the threshing floor and no coins were in his hand⁹⁸If the coins were in his hand, he could give them to another person and let him redeem the Second Tithe without paying a fifth., he says to a friend, this produce is given to you as a gift; then he goes on and says to him, it is redeemed⁹⁹Since now the produce is not his own, he does not have to pay the fifth. For what has to be formally given to the neighbor, cf. Note 54. by coins in the house.