Talmud for Eduyot 1:10
הַפּוֹרֵט סֶלַע שֶׁל מַעֲשֵׂר שֵׁנִי בִּירוּשָׁלַיִם, בֵּית שַׁמַּאי אוֹמְרִים, בְּכָל הַסֶּלַע מָעוֹת, וּבֵית הִלֵּל אוֹמְרִים, בְּשֶׁקֶל כֶּסֶף וּבְשֶׁקֶל מָעוֹת. הַדָּנִים לִפְנֵי חֲכָמִים אוֹמְרִים, בִּשְׁלֹשָׁה דִינָרִים כֶּסֶף וּבְדִינָר מָעוֹת. רַבִּי עֲקִיבָא אוֹמֵר, בִּשְׁלֹשָׁה דִינָרִים כֶּסֶף וּבִרְבִיעִית כֶּסֶף בִּרְבִיעִית מָעוֹת. וְרַבִּי טַרְפוֹן אוֹמֵר, אַרְבָּעָה אַסְפְּרֵי כָסֶף. שַׁמַּאי אוֹמֵר, יַנִּיחֶנָּה בַחֲנוּת וְיֹאכַל כְּנֶגְדָּהּ:
One who exchanges a sela of second-tithe money in Jerusalem [i.e., if he exchanged a sela that he had for copper coins to expend them for the needs of a second-tithe meal — Beth Shammai say: For the whole sela, coins [i.e., if he wishes to exchange all the selaim that he has for coins, he may do so.] And Beth Hillel say: A shekel in silver and a shekel in coins. [i.e., he should exchange only half, lest he not remain in the city until he has spent all of them and he deposit them in the city until the next holiday and the coins deteriorate. And if he re-exchanges them for selaim, the money changer will profit twice, and ma'aser sheni will lose.] Those who deliberate in the presence of the sages, [i.e., Shimon b. Azzai, Shimon b. Zoma and Chanan Hamitzri] say: For three dinars, silver, and for one dinar, coins. [i.e., he should take coins only for one dinar, and three silver dinarim should remain.] R. Akiva says: For three dinars, silver; and for the fourth, a quarter in coins. [i.e., For the fourth silver dinar, he should take only a fourth in copper coins, and three-quarters, silver, so that he ends up with one-sixteenth of a sela in copper coins alone.] R. Tarfon says: Four esperi, silver. [A silver dinar equals five esperi (a Greek coin, which is still called by the same name), so that a sela equals twenty esperi. Therefore, in exchange for a dinar, he receives four silver esperi and one espero of copper (coins), and he ends up with one-twentieth of a sela in copper coins alone.] Shammai says: Let him leave it in the shop and eat in accordance with it. [i.e., He should not exchange it for coins at all, lest he forget and render them chullin (i.e., non-sanctified); but let him leave the sela with the shopkeeper and eat corresponding to its worth, until it is used up. The halachah is in accordance with Beth Hillel alone.]
Jerusalem Talmud Maaser Sheni
He who gives a tetradrachma for change of Second Tithe money114Cf. Note 109. In this interpretation, the House of Hillel require bronze coins to be exchanged into silver coins at the earliest possible moment since bronze coins are more likely to deteriorate., the House of Shammai say small change for the entire tetradrachma but the House of Hillel say one šeqel115Two drachmas (silver denars), half a tetradrachma. This change is outside of Jerusalem. As R. Abraham ben David explains in his commentary to the Mishnah (Idiut 1:9), the House of Hillel think that if everybody brings only silver coin to Jerusalem, the money changers there will raise the price of bronze coins relative to silver. silver coin and one šeqel small coin. Rebbi Meïr says, one does not exchange silver coin and produce for silver coin116If somebody has three silver denars and produce in the value of one denar of Second Tithe, he should not exchange them together for a tetradrachma., but the Sages permit it.
If part of one’s children were pure and part impure123All are forbidden Second Tithe., he puts down the tetradrachma124Of tithe money. and says, this tetradrachma shall be exchanged for what the pure are drinking. It turns out that the pure and the impure may drink from the same pitcher125The wine must be pure so that it can become Second Tithe the moment it is poured into the cups of the pure children..