Talmud sur Menachot 7:5
הָאוֹמֵר הֲרֵי עָלַי תּוֹדָה, יָבִיא הִיא וְלַחְמָהּ מִן הַחֻלִּין. תּוֹדָה מִן הַחֻלִּין וְלַחְמָהּ מִן הַמַּעֲשֵׂר, יָבִיא הִיא וְלַחְמָהּ מִן הַחֻלִּין. תּוֹדָה מִן הַמַּעֲשֵׂר וְלַחְמָהּ מִן הַחֻלִּין, יָבִיא. הַתּוֹדָה הִיא וְלַחְמָהּ מִן הַמַּעֲשֵׂר, יָבִיא. וְלֹא יָבִיא מֵחִטֵּי מַעֲשֵׂר שֵׁנִי, אֶלָּא מִמְּעוֹת מַעֲשֵׂר שֵׁנִי:
Celui qui dit "J'accepte sur moi [d'apporter] un sacrifice d'action de grâce" doit le ramener avec son pain de l'argent non sacré. [S'il dit: "J'accepte d'apporter] un sacrifice d'action de grâce avec de l'argent non sacré et le pain de ma'aser [ sheni ]" [la deuxième dîme des produits, qui doit être apportée à Jérusalem et consommée là], il doit la ramener avec son pain d'argent non sacré. [S'il dit: "J'accepte d'apporter] un sacrifice d'action de grâce de ma'aser [ sheni ] et le pain d'argent non sacré", il peut l'apporter. [S'il dit: «J'accepte d'apporter] le pain et le sacrifice de ma'aser [ sheni ], il peut l'apporter. Mais il ne peut pas apporter [son offrande] du blé de ma'aser sheni , plutôt avec l'argent de ma'aser sheni .
Jerusalem Talmud Maaser Sheni
The Babli (Menaḥot 81b–82a) gives as a reason for the breads that the verse requires the sacrifice to be brought with its breads, i. e., from the same source. Since Second Tithe itself consists of produce, it is clear that the animal itself must be bought with tithe money. Therefore, the bread also should come from tithe money. (R. Jeremiah disagrees with the Mishnah.)
The Yerushalmi disagrees and holds that tithe money is holy and the holiness of a dedicated sacrifice can fall on the wheat only if the latter is profane. This proves R. Zeïra’s point.” What is the difference between wheat and money? It must be that when it was bought, the holiness of tithe left it. Rebbi Ḥinena asked before Rebbi Mana: Why should he not bring wheat, the heave132This is not the usual heave but one bread from each kind brought with the thanksgiving sacrifice; it is called heave in Lev. 7:14. to the Cohen and the rest for the owners, why does he not bring133He disagrees with R. Yose whose argument is tenable only if he holds with R. Meїr that tithe money is Heaven’s property. But since the previous paragraph presupposes that we hold with R. Jehudah that Second Tithe and tithe money are property of the farmer, there is no reason why Second Tithe wheat should not be used since all the breads will be eaten in holiness, either by the farmer’s family or by the Cohen.? He said to him, think of it, if the blood is spilled134On the way to the altar. The entire sacrifice is invalidated if its blood is not sprinkled on the altar. does the bread not become unusable135If anything happens to the sacrifice, the bread is wasted and has to be burned. But if the breads are bought, they will be replaced by other bought breads.?