Maaser Sheni 3:10-11

Ma’aser Sheini 3:10

If produce purchased with second tithe money became ritually unclean, it may be redeemed; Rabbi Yehuda says that it must be buried. The Sages said to Rabbi Yehuda that if actual second tithe produce is rendered impure it may be redeemed, therefore one should certainly be able to redeem produce that was bought with second tithe money. Rabbi Yehuda replied that such is not the case; just because one can do so with second tithe produce – which (when ritually clean), can be redeemed outside Jerusalem, that doesn’t mean that one may do so with second tithe money, which (when ritually clean), can only be redeemed inside Jerusalem (i.e., there are some ways in which the things purchased with second tithe money are more stringent than actual second tithe produce).

Ma’aser Sheini 3:11

If a deer was purchased with second tithe money and it died, it must be buried, including the hide; Rabbi Shimon says it may be redeemed. If a deer was purchased alive and was ritually slaughtered but it was then rendered ritually impure, it may be redeemed; Rabbi Yosi says that it must be buried. If he bought it already-slaughtered and it was rendered ritually impure, it is the same as produce (see mishna 3:10 for the debate regarding produce).