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

MISHNAH: If the owner says⁵²He offers for redemption of his Second Tithe. He has to add a fifth of the amount, Lev. 27:31. a tetradrachma and another says a tetradrachma, the owner is preferred since he adds a fifth. The owner says a tetradrachma and someone else says a tetradrachma and an as, the one who offers a tetradrachma and an as is preferred since he adds to the capital⁵³By contrast, for redemption of property dedicated to the Temple, the other person would have to offer more than 125% of the owner’s offer before his offer would be considered. The difference between the Second Tithe and Temple dedication is (a) that redemption money of tithe remains in the hand of the owner (Babli Arakhin27b) and (b) for Second Tithe, the owner can get out of the obligation to pay the additional fifth (Mishnah 4).. He who redeems his own Second Tithe adds a fifth, whether it is his own or was given to him as a gift⁵⁴The meaning of the last clause depends on whether one holds that Second Tithe is the owner’s money, then Second Tithe may be a gift, or whether it is Heaven’s money in the hand of the farmer, when it can be given only as ṭevel but not as tithe..

HALAKHAH: Is not the fifth of this more than the addition of that one⁵⁵The “fifth” is a full drachma, an as is only 1/96 of a tetradrachma.? Rebbi Abin said, there is a difference that he can circumvent and free it from the fifth⁵⁶As explained in the next Mishnah..

“A tetradrachma and an as is preferred since he adds to the capital”. Rebbi Jacob bar Idi in the name of Rebbi Simai: One does not add a fifth for any Second Tithe which itself is not worth a peruṭa. Rebbi Yose ben Rebbi Simon in the name of Rebbi Joḥanan: One does not add a fifth for any Second Tithe for which the fifth is not worth a peruṭa⁵⁷The Yerushalmi Baba Meẓi‘a4:5, fol. 9d, finds a basis for both rules in Lev. 27:31.. Rebbi Abba bar Mamai objected: Did we not state⁵⁸Mishnah Baba Meẓi‘a, Mishnah 4.6: One cannot force an oath if the defending party has not admitted owing at least a peruṭa; a woman can be preliminarily married only for a gift worth a peruṭa; a person deriving a peruṭa’s worth of benefit from anything dedicated to the Temple has committed larceny; if a find is worth a peruṭa it must be publicized; if somebody robs another of at least a peruṭa and swears falsely, he cannot atone for it unless he makes restitution even if that means a very long trip. “there are five peruṭot”, should one not state “six” according to Rebbi Simai, “Second Tithe which is worth a peruṭa!” And “seven” according to Rebbi Joḥanan, “the fifth of Second Tithe worth a peruṭa.”⁵⁹The Yerushalmi Baba Meẓi‘a 4:5, fol. 9d, considers this a contradiction to the Mishnah. The Babli, Baba Meẓi‘a 55a, notes that the Mishnah is restricted to original obligations. In addition, from what Rebbi Yose said in the name of Rebbi Mana bar Tanḥum, Abbahu in the name of Rebbi Joḥanan: Real estate cannot be acquired for less than a peruṭa⁶⁰This is a principle accepted everywhere in the Yerushalmi, Eruvin6, fol. 23c; Qiddušin 1:3, fol. 59d; 1:5, fol 60c. In the Babli, Qiddušin 13a, it is noted that the statement holds only for acquisition by money but not for barter.. In addition, from the following: If the value of Second Tithe is not known⁶¹It is unknowable because it is less than a peruṭa and cannot be measured by money’s worth., it is enough that one say: it and its fifth shall be exchanged for this tetradrachma. Rebbi Yose in the name of Rebbi Crispus, Rebbi Jonah in the name of Rebbi Zeïra: this baraita deals with a tetradrachma of tithe money where it is impossible that it not contain some profane⁶²This presupposes the statement of R. Joḥanan in the next paragraph that coins given for tithe money are holy only up to the actual value of the tithe exchanged for that coin. The argument is logical since nobody would offer a tetradrachma for anything valued less than a peruṭa, less than 0.2% of the value of the coin..

Rebbi Joḥanan said, if somebody redeemed dedications⁶³Gifts for the upkeep of the Temple, to be redeemed by the giver or to be sold by the Temple treasurer. for more than their worth, [the Temple] grabs everything⁶⁴The entire sum becomes Temple property.. If somebody redeemed Second Tithe for more than its worth, it does not grab everything. What is the difference between dedications and Second Tithe? Rebbi Immi said, because a person usually adds to his dedications⁶⁵Since dedications are voluntary gifts, in contrast to tithe which is an obligation.. Rebbi Zeïra asked before Rebbi Immi: If the person⁶⁶Redeeming tithe. If he is asked and declares the entire amount as holy, his word stands. But nobody has to ask. was checked and he said, that was not what I intended? He said to him, when he will be checked.

Rebbi Jonah asked, that is following him⁶⁷R. Meїr. One can understand the reluctance to give more if the money is Heaven’s money in an obligation imposed. But for R. Jehudah, who holds that tithe money is property of the farmer, why should he care which label is attached to his money since all will be spent for his own benefit? who said that it is not his property. But for him who says that it is his property, what is the difference between dedications and Second Tithe? Rebbi Yose said, the reason has already been explained, because a person usually adds to his dedications.

Rebbi Joḥanan said, if somebody redeemed his dedication without adding a fifth, it is redeemed. If somebody redeemed his Second Tithe without adding a fifth, it is not redeemed. What is the difference between dedications and Second Tithe? Rebbi Hila said, dedications have claimants, Second Tithe has no claimants⁶⁸The Temple treasurer has an organization dedicated to collect monies due the Temple; Second Tithe is a matter purely between the farmer and Heaven. In the Babli, Baba Meẓi‘a54a, R. Eliezer holds that the fifth never precludes redemption but the Sages hold that the fifth always precludes redemption and R. Joḥanan decides with R. Eliezer for dedications because of the reason given here by R. Hila. In the Tosephta (4:5), Rebbi holds with R. Eliezer for Second Tithe on the Sabbath but not on weekdays. The argument shows that according to everybody, the position of the Sages only represents a rabbinic institution.. Rebbi Jonah asked, that is following him⁶⁷R. Meїr. One can understand the reluctance to give more if the money is Heaven’s money in an obligation imposed. But for R. Jehudah, who holds that tithe money is property of the farmer, why should he care which label is attached to his money since all will be spent for his own benefit? who said, it is not his property. But for him, who says it is his property, what is the difference between dedications and Second Tithe? Rebbi Yose said, the reason has already been explained, dedications have claimants, Second Tithe has no claimants.

“He who redeems his own Second Tithe adds a fifth, whether it was his own or was given to him as a gift.” Our Mishnah is Rebbi Meїr’s since Rebbi Meїr says, a gift is not like a sale⁷⁰Ma‘serot 5:1, Note 5. If a gift were a moneyless sale, the produce would not be his and be free from the fifth.. Rebbi Jonah said, it is the opinion of everybody, explain it with produce still ṭevel for tithes⁷¹Since it was his property at the moment the Second Tithe became due, even without the Mishnah we would have known that he has to add the fifth.. But did we not state⁷²Mishnah 5:5. Lev. 19:23–24 requires that the fruit of a newly planted tree not be eaten for the first three years. In the fourth year, “all its fruit shall be holy as a praise to the Eternal.” The rules of this holiness are given in the next Chapter. Fruits far from Jerusalem have to be redeemed but, being intrinsically the Eternal’s, they are not subject to heave and tithes and can never be ṭevel.: “He who redeems his own fourth-year tree adds a fifth, whether it is his own or was given to him as a gift”? Can you say that this speaks about produce still ṭevel for (Second Tithe? We have stated)⁶⁹Missing in Rome ms., probably correctly. “fourth-year tree!” That means the fourth-year tree itself! So here, you will end up saying “tithe”⁷³Since the wording in Mishnah 5:5 speaks about produce to be redeemed, the parallel language in the Mishnah here must also speak about tithe, not ṭevel, and the Mishnah must be R. Meїr’s..