Maaser Sheni 1:5-6

Ma’aser Sheini 1:5

If a person uses second tithe money to buy water, salt, produce still attached to the ground, or produce that won’t last until he reaches Jerusalem, what he bought is secular and not tithe. If he accidentally bought produce using second tithe money, the transaction must be reversed and the money returned. If he bought it intentionally, he must bring it to Jerusalem and eat it there. At a time when there is no Temple, such produce must be left to rot.

Ma’aser Sheini 1:6

If a person accidentally bought an animal using second tithe money, the transaction must be reversed and the money returned. If he bought it intentionally, he must bring it to Jerusalem and eat it there. At a time when there is no Temple, it must be left until it dies, then buried with its hide.