3,528. When the Fifth Is Less Than a Perutah

Hilchos Maaser Sheini and Neta Revai 5:4

If the fifth of second tithe is less than a perutah (a very small denomination), one need not add a fifth. Similarly, if the value of the second tithe is unknown, it’s enough for him to declare that the sanctity of the second tithe and its fifth are transferred to a certain sela (a denomination of coin). If someone doesn’t redeem second tithe using his own money, he need not add the fifth. If someone redeems second tithe that is doubtfully tithed, he need not add the fifth.

Hilchos Maaser Sheini and Neta Revai 5:5

Let’s say that someone is redeeming second tithe and he has other unredeemed second tithe produce whose fifth isn’t worth a perutah. In such a case, it’s sufficient if he declares that its sanctity and its fifth are transferred to the money that he put aside initially. This is permitted because we can’t expect a person to be so exacting with his money.