Maaser Sheni 3:4-5

Maaser Sheini 3:4

If one has secular produce in Jerusalem and second tithe money elsewhere, he may say, “The money is made secular by transferring its sanctity to this produce.” If he has second tithe money in Jerusalem and secular produce elsewhere, he may say, “This money is made secular by transferring its sanctity to that produce” - but only if he will bring the produce to Jerusalem and eat it there.

Maaser Sheini 3:5

Second tithe money may be brought into and out of Jerusalem; second tithe produce may be brought into Jerusalem but not out. Rabban Shimon ben Gamliel permits even produce to be brought in and out.
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