Maaser Sheni 4:5 - 4:6

היה עומד בגורן – and he desires to act with subtlety/get around the law by an artifice and to redeem the Second Tithe without [adding] the one-fifth.

ואין בידו מעות – in order that he can give them to his fellow, who will redeem with them the Second Tithe without the one-fifth.

הרי הפירות האלו מתונים לך במתנה – and specifically, that he gave them to him while they were eatables forbidden pending the separation of sacred gifts, prior to his separating the Second Tithe, as we explained above.

משך ממנו מעשר בסלע – A person who sells Second Tithe, in order to make it profane via the monies [acquired] through the sale, and that the monies will be seized for the holiness of the [Second] Tithe, for in this manner, it is permitted to sell it. And as it is taught in the first chapter [Mishnah 1], we don’t sell it, that is to carry it to Jerusalem and not so that the monies will be seized in the holiness of [Second Tithe]. For when he “pulled” the [Second] Tithe to formally acquire it, it was worth a Selah, but he did not have sufficient time to give the money until it stood at two [Selas]. And the [Second] Tithe does not become non-sacred produce until he gives the monies to the seller.

נותן לו סלע – for since he acquired it through “pulling,” and the purchase gains a Sela when it becomes more expensive. But he must redeem it according to the current market price of two Selas. For the [Second] Tithe does not become non-sacred produce until he gives the monies to the seller. But the one Sela’s worth of Second Tithe is his and he consumes it in Jerusalem.

עד שעמד בסלע – and he must give to the seller two Selas that he acquired it through “pulling,” and it is redeemed with one Sela according to the current market price. Therefore, he gives him the monies of a Sela from the monies of his non-sacred produce. And through that, the [Second] Tithe is redeemed. But the second Sela he he gives him from the monies of his own Second Tithe like someone who repays his loan obligation from the monies of Second Tithe, because at the outset of the transaction, he was standing for the fact that the seller would consume two Selas-worth in Jerusalem if it did become cheaper in price.

אם היה עם הארץ נותן לו מדמיו – for if the seller was an ignoramus (i.e., who probably did not tithe), he gives him two Selas from the monies of his non-sacred produce, for we do not transfer monies of [Second] Tithe to an ignoramus. And there are those who read this – from doubtfully-tithed produce, if he has the [Second] Tithe monies from doubtfully-tithed produce, he gives him one Selar from those monies and transfers the monies of the doubtfully-tithed produce to the ignoramus.