Talmud sur Ma'aser Sheni 5:6
עֶרֶב יוֹם טוֹב הָרִאשׁוֹן שֶׁל פֶּסַח שֶׁל רְבִיעִית וְשֶׁל שְׁבִיעִית, הָיָה בִעוּר. כֵּיצַד הָיָה בִעוּר, נוֹתְנִין תְּרוּמָה וּתְרוּמַת מַעֲשֵׂר לַבְּעָלִים, וּמַעֲשֵׂר רִאשׁוֹן לִבְעָלָיו, וּמַעֲשַׂר עָנִי לִבְעָלָיו. וּמַעֲשֵׂר שֵׁנִי וְהַבִּכּוּרִים מִתְבַּעֲרִים בְּכָל מָקוֹם. רַבִּי שִׁמְעוֹן אוֹמֵר, הַבִּכּוּרִים נִתָּנִין לַכֹּהֲנִים כַּתְּרוּמָה. הַתַּבְשִׁיל, בֵּית שַׁמַּאי אוֹמְרִים, צָרִיךְ לְבַעֵר. וּבֵית הִלֵּל אוֹמְרִים, הֲרֵי הוּא כִּמְבֹעָר:
La veille du premier jour de fête de la Pâque des quatrième et septième années du cycle sabbatique, il y a eu une suppression. Comment la suppression a-t-elle été effectuée? Ils donnent la Terumah [produits consacrés pour la consommation sacerdotale], et Terumat Ma'aser [une partie de la dîme qui est donnée au prêtre] aux propriétaires, et Ma'aser Rishon [première dîme, qui doit être donnée au Lévite ] à ses propriétaires, et la dîme du pauvre à ses propriétaires. Et Ma'aser Sheni [la deuxième dîme, qui doit être mangée à Jérusalem] et Bikurim [les prémices qui doivent être données au prêtre] doivent être enlevés partout. Rabbi Shimon dit: Les Bikourim sont donnés aux prêtres comme Terumah . Nourriture cuisinée—la maison de Shammai dit qu'il doit être enlevé et la maison de Hillel dit que c'est comme si elle avait [déjà] été enlevée.
Jerusalem Talmud Maaser Sheni
In a Sabbatical, he redeems its full value65Since there is no agricultural work, no costs accrue that could be deducted.. If all of it was abandoned66In a non-Sabbatical year, the amount invested before it was abandoned is not deductible by the person who acquires the ownerless property; he may only deduct his own expenses of harvesting., he has only the cost of harvesting. He who redeems a fourth-year orchard adds its fifth whether it was his or was given to him as a gift67Following the House of Hillel, Mishnah 3. If it was given as a gift it becomes the recipient’s property only if delivered before the time of heave and tithes since later the yield is Heaven’s property..
The removal70The removal is the same as for Sabbatical produce (Ševi‘it 9:8); no produce may remain in the hands of the owner. {Maimonides holds that the leftovers have to be burned.} was on the day before the first71This is the reading of both Yerushalmi mss. and a majority of the Mishnah mss. However, the Cambridge ms. of the Galilean Mishnah as well as the Maimonides autograph read “last” day; and this reading is necessary in Halakhah 7. In Sifry Deut. 302, the mss. are divided about evenly between “first” and “last”. One might speculate that the reading “first” is derived from some mss. in which יום טוב אחרון was abbreviated to י״ט א׳ which was read as י״ט אחד (ראשוֹן). day of Passover in the fourth and the seventh year [of the Sabbatical cycle.] What is the removal? One gives heave and heave of the tithe to its recipients72The Cohanim., First Tithe to its recipients73The Levites., tithe of the poor to its recipients. Second Tithe and First Fruits are removed on the spot74Outside of Jerusalem, they cannot be eaten. If anything is left, it must be destroyed. This rule shows that in Jerusalem one needs the entire holiday of Passover to dispose of Second Tithe.. Rebbi Simeon says, first fruits one gives to the Cohanim like heave. A cooked dish the House of Shammai say one has to remove, but the House of Hillel say it is as if removed75This sentence seems to have been part of the next Mishnah since it is discussed at the beginning of Halakhah 6..
He who had produce109Of Second Tithe. Since there is no Temple, the tithe cannot be eaten in Jerusalem. The House of Shammai hold that Deut. 14:25 requires that any tithe produce which cannot be eaten in purity in the holy precinct has to be exchanged for money. Since that money cannot be used it must be destroyed or safely buried. The House of Hillel, the authors of Mishnah 1:5, hold that either the coins must be destroyed or the produce left to rot. in this time and the year of removal came, the House of Shammai say he has to exchange it for money; the House of Hillel say, either money or produce.