פירוש על מעשר שני 5:7

בזמן הזה – when the Temple does not exist

Introduction This mishnah addresses the question of what to do with maaser sheni once the Temple has destroyed and it is impossible to eat it in Jerusalem.

צריך לחללן על הכסף – As it is written (Deuteronomy 14:25): “[You may convert them into money.] Wrap up the money in your hand [and take it with you to the place that the LORD your God has blessed you.]” The money alone you take up [to Jerusalem].

One who had produce at this time and the time of removal arrived:
Bet Shammai says: he must exchange it for money. According to Bet Shammai, when the Temple no longer stands one should redeem maaser sheni produce with money and then put the money aside. Better to have the money sitting around then the produce. Perhaps Bet Shammai reasons that money will last longer than produce, so if he redeems the produce for money there is a chance that when the Temple is rebuilt he can bring it to Jerusalem.

אחד שהן כסף ואחד שהן פירות – which require hiding away, for what value is redemption? (see Ma’aser Sheni, Chapter 1, Mishnah 5 at the end).

But Bet Hillel says: it is all the same whether it becomes money or it remains fruit. Bet Hillel says it doesn’t matter whether the maaser sheni is produce or money, it must be removed at the end of the third or sixth year, because it can’t be brought to Jerusalem when the Temple no longer stands. So he should just leave the maaser sheni as produce and let it rot (see above 1:5).