3,507. What One May Do With Second Tithe

Hilchos Maaser Sheini and Neta Revai 3:9

One may not cause the destruction of even a small amount of second tithe when taking it to Jerusalem; rather, one must bring all of it or the money of its redemption to Jerusalem. One may, however, cause the destruction of a small amount of second tithe taken from demai on the trip to Jerusalem. A small amount means smaller than a dried fig, regardless of whether it’s eaten whole or sliced. One may not, however, cause the destruction of an amount as large as a dried fig. If one takes a volume smaller than a dried fig from the second tithe of demai, he may give it to an unlearned person so long as he eats the equivalent volume in Jerusalem in its place. Optimally, one should not put any second tithe aside for destruction.

Hilchos Maaser Sheini and Neta Revai 3:10

Second tithe may be eaten and drunk as per Deuteronomy 14:23: “You shall eat before Hashem, your God.” Anointing oneself is the functional equivalent of drinking. One may not use second tithe for any other purpose, such as to buy utensils, clothing or servants, as per Deuteronomy 26:14: “I didn’t give from it to the deceased,” meaning that one didn’t use it for something that doesn’t sustain the body. If one uses this produce for any other purpose – even for a mitzvah, such as to buy a casket and shrouds for a meis mitzvah – he must eat other food in its place following the rules of second tithe.