3,499. Removing Second Tithe From Jerusalem

Hilchos Maaser Sheini and Neta Revai 2:9

Once second tithe produce has been brought into Jerusalem, it may not be removed; this includes produce that was only doubtfully tithed. The same is true of food that was bought with money used to redeem second tithe as per Deut. 14:26: “you shall eat before Hashem your God.” If someone violated the law and took second tithe out of Jerusalem, or if it was taken out unintentionally, it must be returned to Jerusalem and eaten there. The idea that second tithe is “received” by the walls of Jerusalem is a rabbinic concept. Even second tithe produce whose fifth is not worth a prutah, which is only treated as second tithe by rabbinic enactment, is “received” by the city walls and may not be removed. Money from redeeming second tithe, however, may be removed after being brought into Jerusalem.

Hilchos Maaser Sheini and Neta Revai 2:10

If produce whose labors have been completed is brought through Jerusalem and removed, tithes may not be taken for it from produce that has not been brought into Jerusalem. Rather, the second tithe of this produce must be taken and then brought back and eaten in Jerusalem; it can’t be redeemed outside of Jerusalem. Even if one designates all of that produce as the second tithe for produce that wasn’t yet brought to Jerusalem, it must be brought back and eaten there. It is a stringency regarding the walls of Jerusalem that produce is “received” by them.