Related 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."
Tosefta Demai
[With respect to] a Yisrael who received a field from a Kohen [as a sharecropper], the Terumah (priestly portion) goes to the Kohen, [and the] first and second tithes are divided between them. [With respect to] one who received a field from a Levite, the first tithe, Terumah, and second tithe are divided between them. [With respect to] a Levite who received a field from a Kohen, the Terumah goes to the Kohen, and the first and second tithes are divided between them. A Kohen who received a field from a Levite, the first tithe goes to the Levite, and the Terumah and second tithe are divided between them. A Yisrael that received a field from a Kohen and told him [that he received it] on the condition that "the tithe is mine," on the condition that "the tithes are yours," on the condition that "the tithes are mine and yours" -- this is forbidden. A Kohen who received a field from a Yisrael on the condition that "the tithes are mine" -- this is permitted; on the condition that "the tithes are yours" -- this is forbidden; on the condition that "the tithes are mine and yours" -- if he purchased it in the manner [that it is customarily purchased], it is permitted, and if not, it is forbidden.
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