Tosefta for Bava Batra 9:14

[With respect to] the poor person's tithe [alt., "second tithe"], we do not pay back a loan or a debt from it, and we do not compensate [others for their good] deeds from it, and we do not redeem captives with it, and we do not make wedding gifts from it (=שושבינות, see Bava Batra 9:4), and we do not give from it as an act of charity. However, we may send it as an act of lovingkindness, [as long as we] inform [the person that it is from tithes], and we may give it to a chaver of the town as a favor.