3,515. How to Redeem Second Tithe

Hilchos Maaser Sheini and Neta Revai 3:25

If someone consecrates second tithe to the Temple, the one who redeems it must do so with the intention to give the Temple its share and to give second tithe its share.

Hilchos Maaser Sheini and Neta Revai 4:1

If someone wants to redeem second tithe, he must do so based upon its value. He says, “These coins are in lieu this produce” or “The sanctity of this produce is transferred to these coins.” If he fails to make an overt statement along these lines, but rather he simply puts aside coins equal in value to the produce, it’s still effective; the lack of such a statement is not a dealbreaker. The produce is then considered secular produce, while the coins must be taken to Jerusalem and spent there as per Deuteronomy 14:24: “If the journey will be so great that you cannot transport (the produce)....”