3,495. Redeeming Second Tithe Nowadays

Hilchos Maaser Sheini and Neta Revai 2:1

Second tithe is to be eaten by its owners inside the walls of Jerusalem as per Deuteronomy 14:23, “You shall eat before Hashem, your God, in the place He will choose to cause His name to dwell.” This mitzvah is in effect regardless of whether or not the Temple is standing, though we only eat second tithe when the Temple is standing. This is because the same verse says, “the tithe of your grain, your wine, your oil, and the firstborn of your cattle and your sheep.” According to our oral tradition, just like a firstborn isn’t eaten unless the Temple is standing, second tithe is also not eaten unless the Temple is standing.

Hilchos Maaser Sheini and Neta Revai 2:2

It is considered pious for one to redeem second tithe for its full amount the same way that one would do when the Temple is standing, but the Sages ruled that nowadays, if one so wishes, he may redeem a maneh of produce for a prutah even at the outset (lechatchilah). This is because second tithe need not be treated more stringently than consecrated property (hekdesh). The prutah one uses to redeem second tithe should then be cast in the Mediterranean Sea.