Related for Maaser Sheni 4:5

הָיָה עוֹמֵד בַּגֹּרֶן וְאֵין בְּיָדוֹ מָעוֹת, אוֹמֵר לַחֲבֵרוֹ, הֲרֵי הַפֵּרוֹת הָאֵלּוּ נְתוּנִים לָךְ בְּמַתָּנָה. חוֹזֵר וְאוֹמֵר, הֲרֵי אֵלּוּ מְחֻלָּלִין עַל מָעוֹת שֶׁבַּבָּיִת:

If he is standing on the threshing floor and has no coins in hand, he may say to his friend: "These fruits are hereby given to you as a gift." Then he can go on to say, "These are hereby redeemed with my coins that are at home."

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