Талмуд к Маасер шени 1:2

מַעְשַׂר בְּהֵמָה, אֵין מוֹכְרִין אוֹתוֹ תָּמִים חַי, וְלֹא בַעַל מוּם חַי וְשָׁחוּט, וְאֵין מְקַדְּשִׁין בּוֹ הָאִשָּׁה. הַבְּכוֹר מוֹכְרִין אוֹתוֹ תָּמִים חַי, וּבַעַל מוּם חַי וְשָׁחוּט, וּמְקַדְּשִׁין בּוֹ הָאִשָּׁה. אֵין מְחַלְּלִין מַעֲשֵׂר שֵׁנִי עַל אֲסִימוֹן, וְלֹא עַל הַמַּטְבֵּעַ שֶׁאֵינוֹ יוֹצֵא, וְלֹא עַל הַמָּעוֹת שֶׁאֵינָן בִּרְשׁוּתוֹ:

Десятину животных: нельзя продавать, пока она не испорчена и жива, не может быть испорчена, жива или убита, и ее нельзя использовать для обручения с женщиной. Перворожденное животное: может быть продано, пока оно не повреждено и живо, и может быть порочным и живым или убитым, и может быть использовано для обручения женщины. Нельзя выкупить Маасер Шени [путем обмена его стоимости] ни на чистую монету, ни на монету, которая не является законным платежным средством, ни на деньги, которые не находятся в его распоряжении.

Jerusalem Talmud Maaser Sheni

MISHNAH: One does not sell Second Tithe¹One may not sell Second Tithe as such, that it should be Second Tithe in the hand of the buyer. One may exchange Second Tithe for money (Deut. 14:25), transfer its holiness to the money, and render the produce profane which then may be sold; cf. Mishnah 4:1. The money has to be spent for pure food in Jerusalem to be consumed by the rules of holiness., one does not take it as a pledge, one does not barter it, and one does not weigh corresponding to it²As long as it retains its status as Second Tithe.. One should not say to his neighbor in Jerusalem, here you have wine, give me its value in oil, but they may give free gifts to one another.
One may not sell animal tithe unblemished alive, or blemished⁴¹A blemished tenth animal (or firstling) is holy but must be eaten as profane food away from the Temple. alive or slaughtered, and one may not use it for preliminarily marrying a woman⁴²Peah 6:2, Note 46. The husband has to give his bride something of his possessions. For R. Meїr, Second Tithe is not the farmer’s property but given to him by Heaven.. One⁴³Not the rancher whose animal produced a firstling but the Cohen who receives it. The firstling becomes the property of the Cohen. Since his bride becomes a member of the tribe upon consummation of the marriage, she then will have full use of the firstling for food even if it is unblemished. may sell a firstling unblemished alive, blemished alive or slaughtered⁴⁴A slaughtered blemished firstling may be sold by the Cohen as food even to a Gentile (Bekhorot 28a)., and one may use it for preliminarily marrying a woman. One does not exchange Second Tithe by a blank⁴⁵Greek ἄσημος, -ον “without mark; uncoined”, a blank for coining. Cf. D. Sperber, Roman Palestine 200–400, Money and Prices (Ramat Gan, 1974), Note 12 on p. 208., or by a coin not in circulation⁴⁶Any coin which is not legal tender at the place of redemption is merchandise, not money., or on money not in his possession⁴⁷Second Tithe cannot be exchanged pledging future income, or outstanding loans, or by one’s own but inacessible money..

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