Talmud sur Ma'aser Sheni 4:2

פּוֹדִין מַעֲשֵׂר שֵׁנִי בְּשַׁעַר הַזּוֹל, כְּמוֹת שֶׁהַחֶנְוָנִי לוֹקֵחַ, לֹא כְמוֹת שֶׁהוּא מוֹכֵר. כְּמוֹת שֶׁהַשֻּׁלְחָנִי פוֹרֵט, וְלֹא כְמוֹת שֶׁהוּא מְצָרֵף. וְאֵין פּוֹדִין מַעֲשֵׂר שֵׁנִי אַכְסָרָה. אֶת שֶׁדָּמָיו יְדוּעִים, יִפָּדֶה עַל פִּי עֵד אֶחָד. וְאֶת שֶׁאֵין דָּמָיו יְדוּעִים, יִפָּדֶה עַל פִּי שְׁלֹשָׁה, כְּגוֹן הַיַּיִן שֶׁקָּרַם וּפֵרוֹת שֶׁהִרְקִיבוּ וּמָעוֹת שֶׁהֶחֱלִיאוּ:

On peut racheter Ma'aser Sheni en fonction de sa valeur la moins chère, de la manière dont le commerçant paie, non de la manière dont il vend. De la manière dont le bureau de change divise [les pièces], et non de la manière dont il les assemble. On ne peut pas racheter Ma'aser Sheni par estimation. Si son coût est connu, il peut être échangé sur la base d'un (témoin), et si son coût n'est pas connu, il peut être remboursé sur la base de trois [témoins], par exemple du vin qui a formé une peau, des fruits gâtés et des pièces de monnaie qui sont devenus rouillés.

Jerusalem Talmud Maaser Sheni

MISHNAH: If somebody transports Second Tithe produce from a place of high prices to one of low prices¹. For some reason, Maimonides translates “from a clean to a dirty place”, implying that dirty places have cheap prices, clean places high prices. or vice versa, he redeems at the level of his place²At the place where the redemption is actually taking place, outside Jerusalem.. If he brings produce from the threshing floor to town or from the wine-press to town, the excess value³The difference between produce, etc., in town and out in the fields is added to Second Tithe money but the cost of transportation from the field to town is on him and cannot be deducted from tithe money. belongs to the Second but the expense is on him.
One redeems Second Tithe following the low rate at which the grocer buys³⁹At wholesale., not at which he sells; the one at which the banker gives small coins, not at which he assembles large coins⁴⁰The banker engaged in exchange operations makes money on the spread between buying and selling rates. For redeeming tithe one values bronze coins as if one were a banker selling copper coins against silver.. One does not redeem Second Tithe en bloc⁴¹Cf. Demay Chapter 2, Note 198.; if the price is known it is redeemed by the information of one person, if the price is not known by the information of three, as e. g., wine getting sour, fruit rotting, or coins rusting.

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