3,448. Bakers and Tithes

Hilchos Maaser 9:11

Similar to the case in the previous halacha, if a friend invites one to drink on Shabbos, he should make a condition before Shabbos regarding everything that he will eat there. Likewise, if a worker doesn’t trust his employer regarding tithes, he should take one fig and declare it plus the nine that follow it as tithes for the 100 that he’ll eat. That one is terumas maaser for the ten that follow it, which are second tithe and their sanctity is transferred to money. After this, he gives the fig that he put aside to a kohein takes the money for the second tithe from his own pocket. This is because it’s a condition of the court that the employer pays for terumas maaser and the worker pays for second tithe.

Hilchos Maaser 9:12

The Sages didn’t require bakers to take second tithe from demai (doubtfully tithed produce), just terumas maaser, which is taken in a state of ritual purity along with the challah. The one who buys the loaf must take second tithe. This is the case when the baker sells in his store, or at its entrance. If he sells his bread to a reseller, or to a store next to a reseller, then he must also take second tithe.