3,494. Taking First Tithe Prematurely

Hilchos Maaser Sheini and Neta Revai 1:13

If someone took first tithe from produce before it became obligated in tithes, he may snack on it before taking second tithe, because taking first tithe doesn’t obligate the produce in second tithe. However, if the produce was already obligated in tithes, then one may not snack on it until he takes maaser sheini or maaser ani (as appropriate), even though he already took first tithe.

Hilchos Maaser Sheini and Neta Revai 1:14

Second tithe must be brought to Jerusalem, so it may not be brought from outside of Israel, the same as with firstborn animals. Because of this, the Sages did not require taking second tithe in Syria (i.e., land annexed by Israel). The Rambam opines that second tithe taken in Babylonia and Egypt should be redeemed and the redemption money brought to Jerusalem. He likewise opines that the obligation of second tithe in these places was only instituted so that there would be the corresponding obligation to take tithes for the needy, which would help to support the needy.