Maaser Sheni 5:5-6

Ma’aser Sheini 5:5

In the sabbatical year, one redeems neta revai for full price, without deducting his expenses. In other years, if the owner declares his neta revai to be ownerless (and therefore free for the taking), he only has to pay for gathering it. If one redeems his own neta revai, he must add one-fifth to it regardless of whether he grew it himself or received it as a gift. (This agrees with the opinion of Beis Hillel in 5:3 rather than that of Beis Shammai.)

Ma’aser Sheini 5:6

On the eve of Passover in the fourth and seventh years of the sabbatical cycle, the tithes of the previous three years must be removed. Terumah and terumas maaser were given to kohanim (priests), maaser rishon (first tithe) was given to Levites, and maaser ani (tithe for the poor) was given to the needy. Second tithe and first fruits, if they weren’t brought to Jerusalem by then, had to be destoyed. Rabbi Shimon says that first fruits were given to kohanim just as terumah was. Beis Shammai say that cooked foods must be removed, though Beis Hillel says they are considered as already removed, having been transformed through the cooking process.