3,529. Whose Offer Is Accepted?

Hilchos Maaser Sheini and Neta Revai 5:6

If someone redeems second tithe for more than its value, the additional amount is not considered second tithe money.

Hilchos Maaser Sheini and Neta Revai 5:7

If the owner of the second tithe offers a sela to redeem it and someone else also offers a sela, the owner is given priority because he adds a fifth. However, if the owner offers a sela and someone else offers a sela plus a perutah, the second person is given priority because the amount of his principal is greater.