3,504. An Uncircumcised Male and Second Tithe

Hilchos Maaser Sheini and Neta Revai 3:3

We have already discussed that when second tithe produce is rendered unclean, it may be redeemed and eaten, even in Jerusalem. The redemption money is used to buy food to be eaten in a state of purity according to the rules of second tithe, as we will see. Even if all the produce is rendered unclean before it’s tithed, one should take second tithe in a state of impurity and redeem it.

Hilchos Maaser Sheini and Neta Revai 3:4

An uncircumcised male is the functional equivalent of one who is ritually unclean. If he eats second tithe, he is liable to the penalty of lashes under Biblical law just as he would be lashed for eating terumah. This is derived from the fact that terumah and second tithe are both referred to as holy (Leviticus 22:10 and 27:30, respectively). If a ritually unclean person immerses in a mikvah, he may eat second tithe even if the sun has not yet set.