Maaser Sheni 1:3-4

Ma’aser Sheini 1:3

Regarding things purchased with second tithe money, only food acquires sanctity. Therefore, if a person bought a domestic animal for a peace offering, or a wild animal for food, the hide is not sanctified even if it’s worth more than the meat. In a place where wine is sold in sealed jars, the jars are not sanctified. The shells of nuts are not sanctified. Wine made by soaking the remnants of the grapes may not be purchased with second tithe money before it ferments (because it’s just water at that stage) but it may be purchased with second tithe money after it ferments.

Ma’aser Sheini 1:4

If one uses second tithe money to buy a wild animal for a peace offering (which can’t be used for that purpose), or a domestic animal for food (which may not be done with second tithe money), the hides become sanctified (as a penalty). In a place where jars of wine are sold open, both open and sealed jars become sanctified. When olives and grapes are sold in a basket, the value of the basket is sanctified. (In all of these cases, one must use the value of the sanctified item to purchase food to be eaten in Jerusalem.)
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