3,514. One Who Steals Second Tithe

Hilchos Maaser Sheini and Neta Revai 3:23

In Jerusalem, one person may ask another to anoint him with second tithe oil even though the oil is also rubbed into the other person’s hand. This is not considered paying the other person for anointing him.

Hilchos Maaser Sheini and Neta Revai 3:24

As has already been discussed, second tithe belongs to the God. Therefore, one who steals second tithe is not obligated to repay double, nor must one who robs it [and then denies it but later confesses] add a fifth. [These are fines imposed in cases involving personal property].