3,496. Second Tithe in Jerusalem Nowadays

Hilchos Maaser Sheini and Neta Revai 2:3

Similar to the case in the previous halacha, if someone transferred the sanctity of a maneh of second tithe produce to a prutah of other produce, the sanctity is transferred. He then burns the produce to which the sanctity was transferred so that others shouldn’t eat it. This is the same as we do nowadays with neta revai (fourth-year produce), as was discussed in Hilchos Maachalos Assuros.

Hilchos Maaser Sheini and Neta Revai 2:4

Just like we don’t eat second tithe in Jerusalem nowadays, we likewise don’t redeem it there, transfer its holiness or sell it. If second tithe produce is brought into Jerusalem nowadays, it may not be removed from there; rather, it must be left there until it rots. Similarly, if someone violated the law and removed such produce from Jerusalem, he must leave it to rot. Because of this, we don’t take second tithe nowadays in Jerusalem. Rather, we remove it from the city untithed and redeem it elsewhere. If it was separated in Jerusalem nowadays, it must be left to rot.