Yerushalmi Maaser Sheni 2:4 ירושלמי מעשר שני ב׳:ד׳

MISHNAH: He who gives a tetradrachma for change of Second Tithe money¹¹⁴Cf. Note 109. In this interpretation, the House of Hillel require bronze coins to be exchanged into silver coins at the earliest possible moment since bronze coins are more likely to deteriorate., the House of Shammai say small change for the entire tetradrachma but the House of Hillel say one šeqel¹¹⁵Two drachmas (silver denars), half a tetradrachma. This change is outside of Jerusalem. As R. Abraham ben David explains in his commentary to the Mishnah (Idiut 1:9), the House of Hillel think that if everybody brings only silver coin to Jerusalem, the money changers there will raise the price of bronze coins relative to silver. silver coin and one šeqel small coin. Rebbi Meïr says, one does not exchange silver coin and produce for silver coin¹¹⁶If somebody has three silver denars and produce in the value of one denar of Second Tithe, he should not exchange them together for a tetradrachma., but the Sages permit it.
He who gives a tetradrachma for change of Second Tithe money¹¹⁴Cf. Note 109. In this interpretation, the House of Hillel require bronze coins to be exchanged into silver coins at the earliest possible moment since bronze coins are more likely to deteriorate., the House of Shammai say small change for the entire tetradrachma but the House of Hillel say one šeqel¹¹⁵Two drachmas (silver denars), half a tetradrachma. This change is outside of Jerusalem. As R. Abraham ben David explains in his commentary to the Mishnah (Idiut 1:9), the House of Hillel think that if everybody brings only silver coin to Jerusalem, the money changers there will raise the price of bronze coins relative to silver. silver coin and one šeqel small coin. Rebbi Meïr says, one does not exchange silver coin and produce for silver coin¹¹⁶If somebody has three silver denars and produce in the value of one denar of Second Tithe, he should not exchange them together for a tetradrachma., but the Sages permit it.
If part of one’s children were pure and part impure¹²³All are forbidden Second Tithe., he puts down the tetradrachma¹²⁴Of tithe money. and says, this tetradrachma shall be exchanged for what the pure are drinking. It turns out that the pure and the impure may drink from the same pitcher¹²⁵The wine must be pure so that it can become Second Tithe the moment it is poured into the cups of the pure children..

HALAKHAH: Rebbi Simeon ben Laqish said, where do Rebbi Meïr and the rabbis disagree? If the produce is not worth a silver coin. But for produce worth a silver coin also the rabbis agree. Half a denar in money and half a denar’s worth of produce is permitted. A denar in money and a denar’s worth of produce is forbidden¹¹⁷Since silver coin should not be exchanged for silver coin; cf. Note 107., and so much more two denars in money and two denar’s worth of produce is forbidden.

These are the ones who argue: Ben Azai and Ben Zoma. These are the students: Ḥanina ben Haḵiniah and Rebbi Eleazar ben Mathia¹²⁶In the Babli, Sanhedrin 17b, those who argue before the Sages are Simeon ben Azai, Simeon ben Zoma, Ḥanan the Egyptian, Ḥanina ben Hakinai, and possibly Simeon the Yemenite. According to Rashi, they argue before the Sages, or are called students, because they all died young before they could establish their own schools.. The holy group, Rebbi Yose ben Hameshullam and Rebbi Simeon ben Menasiah¹²⁷They are called holy because they studied all the time they could but worked to sustain their families, Qohelet rabba on 9:9..

What is the reason of Shammai? Maybe he will forget and treat it as profane¹²⁸If he has both profane and tithe moneys, he will not be able to keep them separate and might spend tithe money on unauthorized expenditures.
The Rome ms. reads וישתה for ויעשׂה; which seems to be a scribal error.!

Where do we hold? If he¹²⁹The father mentioned in Mishnah 10. He cannot declare part of the wine as Second Tithe before it is poured since then the impure children will also drink from Second Tithe. He cannot declare anything after the wine was consumed. He must declare beforehand that his declaration is conditional and applies only when the wine is poured and drunk. said it before, the drink is mixed. If he said it when it will be drunk, before they drank profane. But we hold that he said it before to apply at the time of drinking.

If they are impure by the impurity of the dead, for no clay vessel becomes impure from its back¹³⁰What kind of impurity do the impure children have? A clay vessel can make its contents impure only if it became impure inside its cavity, Lev. 11:33. In this case, even an impure child may handle the pitcher and pour pure wine for his pure siblings.. But if they are impure by the impurity of flux¹³¹Somebody impure because of a genital discharge causes impurity to anything he carries, Lev. 15:10. In this case, the impure person may not move the pitcher., since the impure from flux makes impure by carrying, this cannot be the case unless one [other person] pours. But if one [other] pours, even if they are impure by the impurity of flux.