Ma’aser Sheini 1:1

One may not sell second tithe, use it as collateral, trade with it, or use it as a balance on a scale. Even in Jerusalem, one may not exchange second tithe wine for second tithe oil, nor any other type of trade with second tithe produce. One may give second tithe as a gift.

Ma’aser Sheini 1:2

An unblemished animal tithe may not be sold alive; a blemished animal tithe may not be sold alive or slaughtered, nor may it be used to betroth a woman. An unblemished firstborn animal may be sold alive; a blemished firstborn animal may be sold alive or slaughtered, plus one may use it to betroth a woman. Second tithe cannot be redeemed with an unstamped coin, non-negotiable coins, or money that one cannot access.