זרעים
הלכות מעשר שני ונטע רבעי
פרק ו

Halacha

הלכה א
מְעוֹת חֻלִּין וּמְעוֹת מַעֲשֵׂר שֶׁנִּתְפַּזְּרוּ וְלִקֵּט מִיכַּן וּמִיכַּן. מַה שֶּׁלִּקֵּט לִקֵּט לְמַעֲשֵׂר עַד שֶׁיַּשְׁלִים. וְהַשְּׁאָר חֻלִּין. וְאִם בָּלַל וְחָפַן אוֹ שֶׁלִּקֵּט מִצַּד אֶחָד וּמָצָא חָסֵר הֲרֵי זֶה לְפִי חֶשְׁבּוֹן. כֵּיצַד. הָיוּ מָאתַיִם מַעֲשֵׂר שֵׁנִי וּמֵאָה חֻלִּין. נִתְפַּזְּרוּ וּבְלָלָן וְחָפַן הַכּל נִמְצְאוּ מָאתַיִם וְשִׁבְעִים. הֲרֵי מֵאָה וּשְׁמוֹנִים מֵהֶן מַעֲשֵׂר וְתִשְׁעִים חֻלִּין. זֶה הַכְּלָל הַמִּתְלַקְּטִין לְמַעֲשֵׂר שֵׁנִי וְהַנִּבְלָלִין לְפִי חֶשְׁבּוֹן. מַתְנֶה וְאוֹמֵר אִם אֵלּוּ שֶׁבְּיָדִי הֵן הַמַּעֲשֵׂר הַשְּׁאָר חֻלִּין. וְאִם הֵן חֻלִּין הֲרֵי מְעוֹת הַמַּעֲשֵׂר בְּכָל מָקוֹם שֶׁהֵן מְחֻלָּלִין עֲלֵיהֶם:
כסף משנה
1.
[The following rules apply when] ordinary money and money from the second tithe become scattered [in the same place]. If he gathered from both sides, what he gathers belongs to the second tithe until he reaches the original amount and then the remainder is ordinary produce.1And if some coins are lost, the loss is deducted from the ordinary coins [the Rambam's Commentary to the Mishnah (Ma'aser Sheni 2:5)]. The rationale is that it is possible that the coins of only one type were lost. As a stringency, we assume that it was the ordinary coins that were lost. If he mixed the coins together2Before they fell (ibid.). and grabbed a handful or gathered only from one side, he should calculate the percentage proportionately.3Since they were all mixed together, it is not likely that the loss was suffered by one type of coin alone.
The Radbaz maintains that even if the coins were mixed together after they fell, the money should be divided proportionally, because there is no way of knowing which type of coins one has in hand.

What is implied? There were 200 coins of the second tithe and 100 ordinary coins. They became scattered. He mixed them and picked them all up, but found only 270, 180 are the second tithe and 90 are ordinary coins. This is the general principle. Those that are gathered are considered as the second tithe. Those that are mixed together are divided according to the percentage.
He should4This applies in both instances, whether they are scattered or mixed together [the Rambam's Commentary to the Mishnah (ibid.)]. make a stipulation and say: "If those in my hand are from the second tithe, the remainder are ordinary money and if they are ordinary money, the holiness from the coins from the second tithe wherever they are is transferred to them."

הלכה ב
סֶלַע שֶׁל מַעֲשֵׂר שֵׁנִי וְשֶׁל חֻלִּיִן שֶׁנִּתְעָרְבוּ מֵבִיא בַּסֶּלַע מָעוֹת וַאֲפִלּוּ מְעוֹת נְחשֶׁת וְאוֹמֵר סֶלַע שֶׁל מַעֲשֵׂר שֵׁנִי בְּכָל מָקוֹם שֶׁהִיא מְחֻלֶּלֶת עַל הַמָּעוֹת הָאֵלּוּ. וְאַחַר כָּךְ בּוֹרֵר אֶת הַיָּפֶה שֶׁבִּשְׁתֵּיהֶן וּמְחַלֵּל הַמָּעוֹת שֶׁל נְחשֶׁת עָלֶיהָ וְתַחֲזֹר הַסֶּלַע הַיָּפָה לְמַעֲשֵׂר:
כסף משנה
2.
When a sela of the second tithe becomes mixed with a sela of ordinary money, one should bring coins - even brass coins5It is, however, preferable to use silver (Radbaz). The Meiri differs and maintains that it is preferable to redeem the coins with brass. - worth a sela and say: "Wherever the sela of the second tithe is, its holiness is transferred to these coins." Afterwards, he should chose the better6As mentioned previously, in that time, the mintage of coins were not entirely standard and sometimes there were some fluctuations of weight. Also, some coins could have been affected by wear and tear. of the two [selaim] and transfer the holiness of the brass coins to it. Thus the better sela has been become the money of the second tithe.

הלכה ג
הָאוֹמֵר לִבְנוֹ מַעֲשֵׂר שֵׁנִי בְּזָוִית זוֹ וְנִמְצָא בְּזָוִית אַחֶרֶת הֲרֵי אֵלּוּ חֻלִּין. אָמַר לוֹ הֲרֵי שָׁם מָנֶה וְנִמְצָא מָאתַיִם הַשְּׁאָר חֻלִּין. הֲרֵי שָׁם מָאתַיִם וְנִמְצָא מָנֶה הֲרֵי הוּא חֻלִּין. הִנִּיחַ מָנֶה מַעֲשֵׂר וְנִמְצָא מָאתַיִם. מָאתַיִם וְנִמְצָא מָנֶה. אֲפִלּוּ הֵן בִּשְׁנֵי כִּיסִין הַכּל חֻלִּין:
כסף משנה
3.
When [a father] tells his son: "Produce from the second tithe is found in this corner," and is found in another corner, it is ordinary produce.7Since it was not found in the place where he told him it was located, we assume that the produce from the second tithe was lost and this is new produce. If he told him: "A maneh there,"8100 silver pieces. and 200 were discovered, the remainder is ordinary money.9I.e., we assume that his father did not mention the ordinary money that was there, but rather informed him only of the money that was from the second tithe, because only those funds were important from a ritual perspective. "There are 200," and only a maneh was discovered, it is ordinary money.10We assume that the money from the second tithe was taken and that these are different funds. If he left a maneh and discovered 200 or 200 and discovered a maneh, the entire amount is ordinary money.11Since the amount he discovered was not the same amount that he put there, we assume that the original funds were taken and that these are new funds. In this instance, the person placed the funds there himself. Hence, there is a difference between this instance and the first case in which he was conveyed the information by his father.
The Ra'avad notes that the Rambam's ruling appears to be a departure from the ruling of the Mishnah (Ma'aser Sheni 4:12) which states that all of the 100 are the second tithe. The Kessef Mishneh explains that the Rambam's ruling is based on Beitzah 10b which follows this line of thinking.
[This applies] even if the money is found in two wallets.12In such an instance, one would have reason to think that one wallet contains the money that is the second tithe and the other ordinary money.

הלכה ד
אָמַר לוֹ אָבִיו כִּיס מַעֲשֵׂר שֵׁנִי לִי בַּבַּיִת. הָלַךְ וּמָצָא שָׁם שְׁלֹשָׁה כִּיסִים. הַגָּדוֹל שֶׁבְּכֻלָּן מַעֲשֵׂר וְהַשְּׁאָר חֻלִּין. וְאַף עַל פִּי כֵן לֹא יֹאכַל מִן הַקְּטַנִּים עַד שֶׁיְּחַלְּלֵם עַל הַגָּדוֹל:
כסף משנה
4.
If his father told him: "I have a pouch [with produce] from the second tithe at home," and [the son] found three pouches, the greater one is [considered as containing produce from] the second tithe13This is a stringency since it was not known which of the pouches contained the produce of the second tithe. and the remainder are [considered as containing produce containing] ordinary produce. Nevertheless, he should not make use of [the produce from] the smaller pouches until he transfers their holiness to the greater one.14Lest in fact it had been the smaller ones that contain the produce from the second tithe.

הלכה ה
מִי שֶׁנִּשְׁתַּתֵּק וְאָמְרוּ לוֹ מַעֲשֵׂר שֵׁנִי שֶׁלְּךָ בְּמָקוֹם פְּלוֹנִי. וְהִרְכִּין בְּרֹאשׁוֹ. בּוֹדְקִין אוֹתוֹ שָׁלֹשׁ פְּעָמִים כְּדֶרֶךְ שֶׁבּוֹדְקִין לְגִטִּין וַהֲרֵי דְּבָרָיו קַיָּמִין:
כסף משנה
5.
[The following laws apply when] a person loses his power of speech. If he was asked: "Is your produce from the second tithe in this-and-this place?" and he nodded his head, he should be tested three times like he is tested with regard to a bill of divorce.15See Hilchot Gerushin 2:16 which explains that a person who has lost his ability to speak, but is of sound mind is asked three questions which require different answers, i.e., two positive and one negative or vice versa. If he answers them correctly, the court concludes that he is mentally sound and continues asking him concerning the bill of divorce. See also Hilchot Mechirah 29:3. [If it is proven that he understands what he is being told,] his message has consequences.

הלכה ו
אָמְרוּ לוֹ בַּחֲלוֹם מַעֲשֵׂר שֵׁנִי שֶׁל אָבִיךָ שֶׁאַתָּה מְבַקֵּשׁ הֲרֵי הוּא בְּמָקוֹם פְּלוֹנִי. אַף עַל פִּי שֶׁמָּצָא שָׁם מַה שֶּׁנֶּאֱמַר לוֹ אֵינוֹ מַעֲשֵׂר. דִּבְרֵי חֲלוֹמוֹת לֹא מַעֲלִין וְלֹא מוֹרִידִין:
כסף משנה
6.
If one was told in a dream: "The produce from the second tithe of your father that you are seeking is in this-and-this place," [the statements are of no consequence.16And the produce is considered as ordinary produce. This applies even] if he found the produce there like he was told. For words communicated in a dream are of no significance at all.17See Hilchot Zechiyah UMatanah 10:7.

הלכה ז
הָאוֹמֵר לְבָנָיו אֲפִלּוּ אַתֶּם מֵתִים אַל תִּגְּעוּ בְּזָוִית זוֹ. וְנִמְצְאוּ שָׁם מָעוֹת הֲרֵי אֵלּוּ חֻלִּין. טָמַן מָעוֹת מִפְּנֵיהֶם וְאָמַר לָהֶם שֶׁל פְּלוֹנִי הֵן אוֹ שֶׁל מַעֲשֵׂר שֵׁנִי הֵן. אִם כְּמַעֲרִים אֵין חוֹשְׁשִׁין לִדְבָרָיו. וְאִם כְּמִתְכַּוֵּן דְּבָרָיו קַיָּמִין:
כסף משנה
7.
Although a person tells his sons: "Even if you are dying, do not touch [what is in] that corner,"18I.e., "even if you are dying of hunger do not take the money to spend on your own needs." if money is found there, it is considered as ordinary money.19I.e., we do not say that the father meant that the money was from the second tithe and should not be used for ordinary purposes. [Different laws apply if] he buried money in their presence and told them: "It belongs to so-and-so" or "It is from the second tithe." If it appears that he is speaking with guile,20So that he does not appear to be rich or so that his sons don't waste the money immediately. we do not pay attention to his words. If it appears that he is serious, his words are given weight.21See also Hilchot Zechiyah UMatanah 10:5.

הלכה ח
הַמּוֹצֵא כְּלִי וְכָתוּב עָלָיו מ' הֲרֵי מַה שֶּׁבְּתוֹכוֹ מַעֲשֵׂר שֵׁנִי. ד' דְּמַאי. ט' טֶבֶל. ת' תְּרוּמָה. ק' קָרְבָּן. וְאִם הָיָה שֶׁל מַתֶּכֶת הוּא וּמַה שֶּׁבְּתוֹכוֹ קָרְבָּן. שֶׁכֵּן הָיוּ כּוֹתְבִין אוֹת אַחַת מִן הַשֵּׁם בִּשְׁעַת הַסַּכָּנָה:
כסף משנה
8.
When a person finds a container22An earthenware container, as indicated by the Rambam's Commentary to the Mishnah (Ma'aser Sheni 4:10). with the letter mem written on it, its contents23Either money or produce. [are considered as] the second tithe.24The mem stands for ma'aser, "tithes." We do not think that the intent is the first tithe or the tithe for the poor, for the consumption of these is not restricted to a specific group. When there is a dalet written on it, its contents are considered demai; a tet, tevel; kuf, for a sacrifice. If the container was metal,25In which instance, the container itself has value and we assume he consecrated it as well. In contrast, an earthenware container is not valuable and would not be consecrated. the container and its contents were consecrated for a sacrifice. For in dangerous times,26I.e., in the era of Roman persecution when the Romans tried to stamp out the observance of the mitzvot and the Jews were afraid to write out the entire word. they would write one letter from the name [as a sign].

הלכה ט
מָעוֹת הַנִּמְצָאוֹת בִּירוּשָׁלַיִם אֲפִלּוּ דִּינְרֵי זָהָב עִם הַכֶּסֶף וְעִם הַמָּעוֹת הֲרֵי אֵלּוּ חֻלִּין. הוֹאִיל וְשׁוּקֵי יְרוּשָׁלַיִם מִתְכַּבְּדִין בְּכָל יוֹם. מָצָא בְּתוֹכָן חֶרֶס וְכָתוּב בּוֹ מַעֲשֵׂר הֲרֵי אֵלּוּ מַעֲשֵׂר שֵׁנִי. בַּמֶּה דְּבָרִים אֲמוּרִים בִּשְׁאָר יְמוֹת הַשָּׁנָה. אֲבָל בָּרֶגֶל הַכּל מַעֲשֵׂר:
כסף משנה
9.
When coins - even golden dinarim, together with silver, and [brass] coins27Such a mixture might give the impression that this money was set aside for the second tithe, for generally people do not hold different types of coins together (Rav Yosef Corcus). - are found in Jerusalem, they are considered as ordinary money. [The rationale is that] the streets of Jerusalem are swept every day.28Generally, we assume that the money found in Jerusalem is ordinary money, because during the majority of the year, there are not that many pilgrims there. Thus we assume that the money fell from one of the inhabitants of Jerusalem. One might, however, object and say that perhaps the money fell from one of the pilgrims during the festivals (see below), but was not discovered until afterwards. Our Sages (Bava Metzia 26a) resolve that query by explaining that since - as a precaution, to remove dead lizards or other objects that impart ritual impurity - the streets of Jerusalem are swept every day, we can assume that any money lost on the festivals would already have been discovered and these are ordinary funds. If a shard upon which was written ma'aser,29"Tithes," i.e., the second tithe, for it is the only money of the tithes that may not be used in an ordinary manner. it is considered as the second tithe.30We do not suspect that perhaps the person was carrying ordinary money and the shard from a container in which he had once stored money from the second tithe [the Rambam's Commentary to the Mishnah (Ma'aser Sheni 4:9)].
When does the above apply? During the majority of the days of the year. On the pilgrimage festivals, by contrast, all [the money found] is considered as from the second tithe.31For then the majority of people in Jerusalem are pilgrims. They bring the money from the second tithes that they collected throughout the year to purchase food in Jerusalem. Thus at that time, most of the money circulating in Jerusalem is from the second tithe.

הלכה י
מָעוֹת הַנִּמְצָאוֹת לִפְנֵי סוֹחֲרֵי בְּהֵמָה בִּירוּשָׁלַיִם לְעוֹלָם מַעֲשֵׂר. שֶׁחֶזְקַת רֹב הָעָם מְבִיאִין מְעוֹת מַעֲשֵׂר וְקוֹנִין בּוֹ בְּהֵמוֹת. וְהַנִּמְצָאוֹת בְּהַר הַבַּיִת לְעוֹלָם חֻלִּין. שֶׁחֶזְקָתָן מִתְּרוּמַת הַלִּשְׁכָּה שֶׁחִלְּלוּם הַגִּזְבָּרִין עַל בְּהֵמָה:
כסף משנה
10.
Money which is found in front of a seller of livestock in Jerusalem is always32I.e., not only during the pilgrimage festivals, but throughout the year. considered as from the second tithe. We operate under the assumption that the majority of the clients are bringing money from the second tithe and using it to purchase animals.33Animals could be purchased with the funds from the second tithe and this indeed was the practice of the majority of the pilgrims [see the Rambam's Commentary to the Mishnah (Ma'aser Sheni 1:4)]. Even during the remainder of the year, there were some pilgrims who came to Jerusalem and they were the majority of the purchasers of animals for slaughter. [Money] which is found on the Temple Mount is always considered as ordinary funds. We operate under the assumption that it came from the Temple treasury and the treasurers had already transferred its holiness to an animal.34People were not allowed to bring money to the Temple Mount (Hilchot Beit HaBechirah 7:2). Hence it is most likely that the money found there came from the Temple treasury. Now the priests would not take the money from the Temple treasury until they transferred its holiness to an animal. Hence we can assume that the holiness of the money had already been transferred and the status of the money found was ordinary [see the Rambam's Commentary to the Mishnah (Shekalim 7:2)].

הלכה יא
תֵּבָה שֶׁנִּשְׁתַּמֵּשׁ בָּהּ חֻלִּין וּמַעֲשֵׂר שֵׁנִי. וְנִמְצָא בְּתוֹכָהּ מָעוֹת. אִם רֹב מַנִּיחִין מַעֲשֵׂר הֲרֵי הַמָּעוֹת מַעֲשֵׂר. וְאִם רֹב מַנִּיחִין חֻלִּין חֻלִּין. מֶחֱצָה לְמֶחֱצָה חֻלִּין:
כסף משנה
11.
[The following rules apply when] money is found in a chest that had been used for both ordinary produce and the second tithe. If the majority of the people who placed money [in the chest placed money] from the second tithe, the money is considered as from the second tithe. If the majority placed ordinary money, the money is considered as ordinary money.35The Kessef Mishneh notes that this situation is discussed in greater detail in Pesachim 7a and questions why the Rambam does not cite all the particulars mentioned there. If the ratio is half and half, the money is considered as ordinary money.36The Ra'avad states that we should rule stringently and consider the majority as from the second tithe. The Radbaz also suggests that they should be considered as from the second tithe and redeemed for other money.

הלכה יב
מָצָא פֵּרוֹת בֵּין פֵּרוֹת מַעֲשֵׂר לְפֵרוֹת תְּרוּמָה יִפְּלוּ לַקָּרוֹב. מֶחֱצָה לְמֶחֱצָה יֵאָכְלוּ כְּחֻמְרֵי שְׁנֵיהֶן. אֲסוּרִין לְזָרִים וּטְעוּנִין רְחִיצַת יָדַיִם וְהַעֲרֵב שֶׁמֶשׁ כִּתְרוּמָה. וַאֲסוּרִים לְאוֹנֵן וּטְעוּנִים הֲבָאַת מָקוֹם כְּמַעֲשֵׂר. וְכֵן הַמָּעוֹת הַנִּמְצָאוֹת בֵּין חֻלִּין לְמַעֲשֵׂר:
כסף משנה
12.
When one find produce between produce of the second tithe and produce that is terumah, it should be included among the type to which it is closest.37See parallels in Hilchot Shekalim 3:15; Hilchot Gezeilah ViAveidah 15:18. If it is equidistant [from both], it should be eaten according to the stringencies that apply to both. Thus it is forbidden to non-priests; one must wash his hands [before partaking of it],38As required by Hilchot Terumah 11:7. and must wait until sunset [on the day of one's purification before partaking of it]39See ibid. 7:2. like terumah. [Similarly,] it is forbidden to one in an acute state of mourning40See Chapter 2, Halachah 1. and must be brought [to Jerusalem] as required of the second tithe.
Similar principles apply with regard to coins that are found between ordinary coins and coins from the second tithe.

הלכה יג
מַעֲשֵׂר שֵׁנִי שֶׁל דְּמַאי וְשֶׁל וַדַּאי שֶׁנִּתְעָרְבוּ יֵאָכְלוּ כְּחָמוּר שֶׁבָּהֶן:
כסף משנה
13.
When produce that is from the second tithe of demai and produce that is definitely from the second tithe are mixed together, [the mixture] must be eaten according to the more stringent requirements.41The Radbaz states that this is also speaking about a situation where the mixed produce is equidistant from the other two. Chasdei David emphasizes that the Rambam does not say "according to the stringencies that apply to both," because there are no stringencies in the laws applying to the second tithe of demai over produce that is definitely from the second tithe. The stringencies applying to produce that is definitely from the second tithe are mentioned in Chapter 3, Halachot 8-9, Chapter 5, Halachah 4, and Chapter 11, Halachah 8.

הלכה יד
פֵּרוֹת מַעֲשֵׂר שֶׁנִּתְעָרְבוּ בְּפֵרוֹת חֻלִּין יֹאכַל הַכּל בְּטָהֳרָה בַּמָּקוֹם אוֹ יִפְדֶּה אֶת הַמַּעֲשֵׂר. לְפִיכָךְ אִם נִתְעָרְבוּ בִּירוּשָׁלַיִם אֲסוּרִין בְּכָל שֶׁהֵן כְּמִנְיָן. הוֹאִיל וְהוּא בִּירוּשָׁלַיִם הֲרֵי הוּא כְּדָבָר שֶׁיֵּשׁ לוֹ מַתִּירִין. וְיֵאָכֵל הַכּל בְּטָהֳרָה:
כסף משנה
14.
When produce from the second tithe becomes mixed with ordinary produce, [the mixture] should be eaten in a state of ritual purity in Jerusalem or the second tithe should be redeemed. Therefore if such a mixture takes place in Jerusalem,42Where it is forbidden to redeem produce from the second tithe (Chapter 2, Halachah 8). even the smallest amount of the same species43Our translation differs from the standard published text of the Mishneh Torah and is based on authoritative manuscripts and early printings. Note the Kessef Mishneh which offers an alternative explanation.
See Hilchot Ma'achalot Assurot 15:12 which states that the stringency governing an entity that can be permitted applies only to mixtures of the same species.
becomes forbidden [to be eaten as ordinary produce]. Since the produce is in Jerusalem, it is considered as an entity that can be permitted44Therefore, the produce of the second tithe is not nullified regardless of the amount of ordinary progress present. Therefore, since the mixture is located in Jerusalem, no prohibition will be violated in its consumption, provided – as the Rambam continues – the entire mixture will be eaten in a state of ritual purity. and should be eaten in a state of ritual purity.

הלכה טו
הַזּוֹרֵעַ מַעֲשֵׂר שֵׁנִי אַחַר שֶׁנִּכְנַס לִירוּשָׁלַיִם הַגִּדּוּלִים מַעֲשֵׂר שֵׁנִי. זְרָעוֹ קֹדֶם שֶׁיִּכָּנֵס הַגִּדּוּלִין חֻלִּין. וַאֲפִלּוּ בְּדָבָר שֶׁאֵין זַרְעוֹ כָּלֶה. וּפוֹדִין אוֹתוֹ בִּשְׁעַת זְרִיעָתוֹ:
כסף משנה
15.
When a person sows produce from the second tithe after it had entered Jerusalem,45When it can no longer be redeemed. the produce which grows is considered as produce from the second tithe.46And must be treated with all the restrictions incumbent on such produce. This applies even if the seed from which the produce grows decomposes. If he sows it before it enters Jerusalem,47At which point it can still be redeemed. the produce which grows is considered as ordinary produce even if its seed does not decompose. [Preferably, however,] it should be redeemed at the time it was sown.48Preferably, one should redeem it so that one is not nullifying a prohibition by leaving it in the ground, for this should not be done as an initial preference (Hilchot Ma'achalot Assurot 16:12). After the fact, however, the prohibition is nullified.

הלכה טז
מַעֲשֵׂר שֵׁנִי בָּטֵל בְּרֹב. בְּאֵיזֶה מַעֲשֵׂר אָמְרוּ בְּמַעֲשֵׂר שֶׁנִּכְנַס לִירוּשָׁלַיִם וְיָצָא וְנָפְלוּ מְחִצּוֹת. שֶׁהֲרֵי אֵין שָׁם מְחִצּוֹת לְהַחֲזִירוֹ לְשָׁם וְאִי אֶפְשָׁר לִפְדּוֹתוֹ מֵאַחַר שֶׁנִּכְנַס וְאַף עַל פִּי שֶׁאֵין בּוֹ שְׁוֵה פְּרוּטָה וְנִמְצָא דָּבָר שֶׁאֵין לוֹ מַתִּירִין וּבָטֵל בְּרֹב כְּמוֹ שֶׁבֵּאַרְנוּ בְּהִלְכוֹת אִסּוּרֵי מַאֲכָלוֹת:
כסף משנה
16.
When produce from the second tithe is mixed with other substances, it is considered as nullified when mixed with a simple majority.49As opposed to other prohibited substances that require 60 or more times the amount of the prohibited substance.
To which produce from the second tithe does this apply? To produce that entered Jerusalem and then departed from there and afterwards, the walls of the city fell. Thus it is impossible to return it to [the holy city] and it is impossible to redeem since it has already entered that place. [This applies] even though [its fifth] is not worth a p'rutah.50In which instance, the obligation to separate the second tithe is merely Rabbinic in origin (see Chapter 2, Halachah 9, and notes). It is a substance that has no way to be permitted and is therefore nullified by a simple majority, as stated in Hilchot Issurei Ma'achalot.51Hilchot Ma'achalot Assurot 15:11 places restrictions on nullifying substances that can become permitted. Implied is that if a substance cannot become permitted, no such restrictions apply.

זרעים הלכות מעשר שני ונטע רבעי פרק ו
Zeraim Maaser Sheini and Neta Revai Chapter 6