3,511. Second Tithe Belongs to God

Hilchos Maaser Sheini and Neta Revai 3:17

Second tithe is considered Divine property as per Leviticus 27:30: “It is God's.” Therefore, if given as a gift, the recipient does not acquire it unless one gives someone else untithed produce and he takes second tithe from it. Second tithe may not be used to betroth a woman, it may not be sold, it may not be used as collateral, it may not be exchanged and it may not be used as a deposit.

Hilchos Maaser Sheini and Neta Revai 3:18

Not using it as collateral means that one may not enter a debtor’s home and seize second tithe for an unpaid debt. If one violated the law and did so, it is taken away from him. Not using it as a deposit means that one person may not tell another to hold on to second tithe and to extend him a loan because of it. Not exchanging it means, for example, that one may not trade second tithe wine for second tithe oil. One may, however, give a gift of second tithe wine and hint that he doesn’t have any oil. If the other person then gives him oil, that’s okay because he didn’t exchange for it. Knowing that the wine-giver needs oil, the recipient is allowed to give it to him if he so desires.