Mesorat%20hashas for Maaser Sheni 4:1
הַמּוֹלִיךְ פֵּרוֹת מַעֲשֵׂר שֵׁנִי מִמְּקוֹם הַיֹּקֶר לִמְקוֹם הַזּוֹל, אוֹ מִמְּקוֹם הַזּוֹל לִמְקוֹם הַיֹּקֶר, פּוֹדֵהוּ כְשַׁעַר מְקוֹמוֹ. הַמֵּבִיא פֵרוֹת מִן הַגֹּרֶן לָעִיר, וְכַדֵּי יַיִן מִן הַגַּת לָעִיר, הַשֶּׁבַח לַשֵּׁנִי וִיצִיאוֹת מִבֵּיתוֹ:
One who brings <i>Ma'aser Sheni</i> [second tithe, which must be eaten in Jerusalem] fruits from an expensive place to a cheap place, or from a cheap place to an expensive place, redeems it [the fruits] according to its value at the destination. One who brings fruits from a granary to the city, or jugs of wine from the wine press to the city, the rise in value is <i>Ma'aser Sheni</i> and the expenses come from his house.
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