Demai 7:2-3
Demai 7:2
Continuing the case of a Shabbos guest who doesn’t rely on his host to take tithes, when they fill his cup with wine, he says, “What I leave at the bottom of the cup is maaser, with the rest of the maaser adjoining it. What I designated maaser will serve as terumas maaser for it. The maaser sheini is at the mouth of the cup, and I redeem it with money.”
Demai 7:3
If a workman does not rely on his employer to take tithes from the rations he is given, he should take a single dried fig and say, “This fig plus nine more are maaser for 90 that I will eat. This fig is terumas maaser for them. The latter figs are maaser sheini, which I redeem with money.” He then puts aside that one fig that he designated terumas maaser and he can eat 99 more based on it. Rabban Shimon ben Gamliel says he should not put aside one fig because eating less than his ration decreases his ability to work. Rabbi Yosi says that the employee need not separate a fig because the law makes the employer responsible to take care of it for his employees.