מעשר שני ד׳Maaser Sheni 4

Mishnah 1א׳

הַמּוֹלִיךְ פֵּרוֹת מַעֲשֵׂר שֵׁנִי מִמְּקוֹם הַיֹּקֶר לִמְקוֹם הַזּוֹל, אוֹ מִמְּקוֹם הַזּוֹל לִמְקוֹם הַיֹּקֶר, פּוֹדֵהוּ כְשַׁעַר מְקוֹמוֹ. הַמֵּבִיא פֵרוֹת מִן הַגֹּרֶן לָעִיר, וְכַדֵּי יַיִן מִן הַגַּת לָעִיר, הַשֶּׁבַח לַשֵּׁנִי וִיצִיאוֹת מִבֵּיתוֹ:

One who brings Ma'aser Sheni [second tithe, which must be eaten in Jerusalem] fruits from an expensive place to a cheap place, or from a cheap place to an expensive place, redeems it [the fruits] according to its value at the destination. One who brings fruits from a granary to the city, or jugs of wine from the wine press to the city, the rise in value is Ma'aser Sheni and the expenses come from his house.

Mishnah 2ב׳

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:

One may redeem Ma'aser Sheni according to its cheapest value, in the manner that the storekeeper pays, not in the manner that he sells. In the manner that the money changer splits [coins], not in the manner that he puts [them] together. One may not redeem Ma'aser Sheni by estimate. If its cost is known it may be redeemed based on one (witness), and if its cost is not known it may be redeemed based on three [witnesses], for example wine that has formed a skin, fruit that spoiled, and coins that have become rusty.