Reference for Demai 6:4

יִשְׂרָאֵל שֶׁקִּבֵּל מִכֹּהֵן וּמִלֵּוִי, הַמַּעַשְׂרוֹת לַבְּעָלִים. רַבִּי יִשְׁמָעֵאל אוֹמֵר, הַקַּרְתָּנִי שֶׁקִּבֵּל שָׂדֶה מִירוּשַׁלְמִי, מַעֲשֵׂר שֵׁנִי שֶׁל יְרוּשַׁלְמִי. וַחֲכָמִים אוֹמְרִים, יָכוֹל הוּא הַקַּרְתָּנִי לַעֲלוֹת וּלְאָכְלוֹ בִירוּשָׁלָיִם:

A Jew who received [a field] from a priest or a Levite; the tithes go to the owner. Rabbi Yishmael says: "The one from the provinces who received a field from a Jerusalemite; the <i>Ma'aser Sheni</i> [second tithe, which must be eaten in Jerusalem] is the property of the Jerusalemite." The Sages say: "The one from the provinces can go up to Jerusalem and eat it there himself."

Jastrow